9911796707
TMI Blog2019 (6) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... 15/2004-ST, including the Explanation thereto as introduced by Notification No. 4/2005-ST. - demand set aside. Construction building for Jaipur National University and Bhagwan Mahavir Cancer Hospital - HELD THAT:- It is not in dispute that they are the educational institute recognized by the Government and is also charitable institute for health care services. Thus, the appellants have rightly placed reliance on the CBEC Circular dated 17/09/2004 which exempted the institute established for educational, religious charitable and philanthropic purposes - Reliance placed in the case of Banna Ram Choudhary vs. CCE [ 2017 (9) TMI 86 - CESTAT NEW DELHI ] - demand set aside. Construction of individual houses - HELD THAT:- These houses hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rief facts of the case are that the appellant is engaged in providing Commercial or Industrial Services (CICS), Construction of Residential Complex Services (CRCS) and Work Contract Services (WCS). The Show Cause Notice was issued to the appellant on the allegation that the value of free supply of steels/cement was not being included by them in their gross amount charged for payment of service tax, and therefore, they were not eligible for benefit of Notification No. 15/2004-ST dated 10/09/2004 and 01/2006-ST dated 01/03/2006 in respect of abatement contained in these Notification. Further the Show Cause Notice also alleged that the Service Tax has not been paid by the appellant while constructing building for Jaipur National Universi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spital the reliance was placed on the decision of following case laws; (i) Mordern Engeering Construction vs. CCE, 2018-TIOL-3895-CESTAT-MAD (ii) Jatan Construction Pvt. Ltd. vs CCE, Final Order No. 58135/2017 dated 21.11.2017. (iii) Manish Projects Pvt. Ltd. vs CCE, Final Order No. 70484/2019 dated 06.03.2019. 6. And a certificate issued by the Director of Hospital stating that the hospital is not a commercial venture and established by charitable trust and exempt under Notification dated 17.09.2004(supra) 7. Regarding the construction of individual houses it is her submission that the individual house, which has been constructed by the appellant cannot be subject to se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the impugned order be upheld in appeal. 11. We have heard the parties and considered the appeal records. 12. We have also seen the various case laws on the issue involved in the present appeal. Our finding is as under; (i) Regarding the first submission about the abatement under Notification 15/2004 and 01/2006-ST we find that the issue has been settled in favour of the appellant by the decision of this Tribunal in case of Bhayana Builders (supra) (ii) In respect of second issue in appeal regarding the construction building for Jaipur National University and Bhagwan Mahavir Cancer Hospital it is not in dispute that they are the educational institute recognized by the Government and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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