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TMI Blog2018 (3) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... ities of APMC in respect of these contracts are not commercial in nature. Thus these contracts are not covered under the purview of commercial and industrial construction service - appeal allowed - decided in favor of appellant. - APPEAL NO. ST/86784/14 - A/85243/2018 - Dated:- 2-2-2018 - SHRI RAMESHNAIR, MEMBER (JUDICIAL) AND SHRI RAJU, MEMBER (TECHNICAL) Shri Rajendra G. Borade, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gone through the rival submissions, we find that this issue has been decided in the case of A.B. Projects Pvt. Ltd. (supra).In para 4 of the said decision following has been produced:- 4. We have gone through the rival submissions. We find that Hon ble High Court in appellant s own case has held that APMC is constituted for charitable purposes. In this regard the C.B.E. C. Circular No. 157/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m, solely in their business interest. Development and maintenance of agricultural market infrastructure undertaken by APMC in accordance with the statute, is for the benefit of all users, rather than an activity solely in the interest of licensees. Hence, APMC cannot be said to be rendering business support service to the licensees. Market fee is not in the nature of consideration for such BSS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or civil structures) 13.2 The leviability of service tax would?depend primarily upon whether the building or civil structure is used, or to be used for commerce or industry. The information about this has to be gathered from the approved plan of the building or civil construction. Such constructions which are for the use of organizations or institutions being established solely for educatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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