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TMI Blog2018 (7) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... CS - demand set aside. Construction of milk chilling plant for Rajasthan Co-operative Dairy Milk Federation Ltd. - Held that:- The Cooperative society is commercial concern and hence the construction activity carryout for such an organization is liable to be considered as falling within Commercial or Industrial Construction Service - Since there is no dispute about the fact that such a construction activity have been rendered and consideration received - levy of Service Tax upheld. Appeal allowed in part. - Appeal No. ST/51153/2014-DB - ST/A/52213/2018-CU[DB] - Dated:- 8-6-2018 - Mr. V. Padmanabhan, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Shri Manmohan Mahipal, CA for the appellant Shri Amresh Jain, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Supreme Court in the case of Larsen and Toubro 2015 (39) STR 913 (SC) and submitted that prior to introduction of Works Contract Service w.e.f 01/06/2007 no Service Tax can be levied under any other category of Service. 5. With reference to construction of milk chilling plant which was carried out during the period 2008-09, he submitted that the activity was carried out for Rajasthan Cooperative Dairy Milk Federation Ltd. He drew our attention to the bye-laws of the Rajasthan Cooperative Dairy Federation Ltd and emphasised the fact that the objective of the Federation was to carryout activities for promoting, production, procurement, processing and marketing of milk and milk products for economic development of the Animal Hu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered for a Commercial undertaking. In this connection we have perused the bye-laws of Rajasthan Cooperative Dairy Milk Federation Ltd. We have also perused the Balance Sheet of the said organization for the period ending 31/03/2012. Even though the said Society has been formed for the activities of procurement, processing and marketing of milk and milk products, it cannot be denied that it is a Limited company with authorized share capital and with the objective of carrying out business to earn a profit. Hence we are of the view that the Cooperative society is commercial concern and hence the construction activity carryout for such an organization is liable to be considered as falling within Commercial or Industrial Construction Service. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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