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TMI Blog2018 (7) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... s is tenable? - Held that:- It is found from the perusal of Show Cause Notice that there is no alternate proposal to Classify under the category of “Commercial or Industrial Construction Services” and as such, this demand to be denied beyond the scope of SCN - demand set aside. Levy of Service Tax on meditation centre and library building constructed for Gautam Buddha University - Commercial or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates to Classification, whether Service Tax can be fastened on the appellant/assessee under the Classification not Proposed in the Show Cause Notice and whether the demand of Service Tax under the Category of Construction of Residential Complex for construction of single-storey residential units, whether the same is tenable. 2. Heard the submissions of both the parties. 3. The first issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cause Notice that there is no alternate proposal to Classify under the category of Commercial or Industrial Construction Services and as such we find this demand to be denied beyond the scope of SCN. Accordingly, this demand stands set aside. The next demand relates to demand of Service Tax of ₹ 33,51,932/- and in respect of construction of single storey flats/houses Constructed during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services, etc. The said ruling of this Tribunal has been confirmed by Hon ble Supreme Court reported at 2012 (25) S.T.R. J154 (S.C.) Accordingly, we allow this ground and set aside the demand of Service Tax of ₹ 33,51,932/. The next ground is regarding levy of Service Tax on meditation centre and library building constructed for Gautam Buddha University wherein Service Tax has been dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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