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TMI Blog2018 (5) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... taken by the appellant, the Service Tax demand cannot be confirmed under that category of service - the adjudged demand confirmed on construction of building for Pooja Educational Society cannot be sustained on the appellant. Services provided to M/s Bansal Classes Pvt. Ltd. - mobilization advance was received and the same was adjusted towards the supply of material - Held that: - Since the documents are required to be verified for ascertaining the fact whether, the said amount was towards supply of material or for providing service, we are of view that the matter should go back to the original authority for necessary verification of the desired documents - matter on remand. Appeal allowed in part and part matter on remand. - Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed penalties under section 76 and 78 of the Act. 4. The Ld. Advocate appearing for the appellant submits that the appellant is not liable to pay Service Tax, for the reasons that the Service receiver runs the educational society and the building constructed by the appellant is not used or to be used for any activities, concerning Commerce or Industry. Thus, he submits that Service Tax demand cannot be confirmed under the category of Commercial or Industrial Construction Service. To support such stand the Ld. Advocate has relied on the Final Order No. 50291/2018 dated 11.01.2018 passed by this Tribunal, in the case of Viz Construction Pvt. Ltd. with regard to construction activities undertaken for M/s Bansal Classes Pvt. Ltd, Kota, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... industry, Service Tax demand cannot be confirmed. Relevant paragraph in the said decision is extracted herein below:- 6. With reference to building in the campus of ICFAI University, Dehardun, it is clear that the said building is for use by a recognized university for education. The same also cannot be considered as commercial building. We note that the impugned original order proceeded to hold these as commercial building only on the basis of fees collected for the activities or participation in Rifle Association as well as by the university. We note that collection of fees for promoting or allowing the person to use the facility by these bodies will not make the building commercial. Considering the nature of occupants activities c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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