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TMI Blog2022 (8) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... 022 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Amal Dave, Advocate for the Appellant Shri J.A Patel, Superintendent(AR) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the construction of Market Yard for agriculture produce for APMC is liable to service tax under Commercial and Industrial Construction service. 2. Shri Amal Dave, Learned counsel appearing on behalf of the appellant at the outset submits that the very same issue has been decided by this Tribunal in the case of AB Projects Pvt Ltd 2017 (5) GSTL 195 (Tri.- Mumbai) . He also placed reliance on the following judgments:- Sanjeev K. Gaddamwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t fee collected from the licensees, do not appropriately fall under the category of BSS. The distinction between BSS and BAS is explained in the instructions dated 28-2-2006 issued from F.No. 334/4/2006-TRU. In the light of the above instruction, the service provided by APMC out of the market fee is not in the nature of outsourced service . It is not possible to hold that the licensees have outsourced the development and maintenance of agricultural market to the APMC, which could have been otherwise undertaken by them, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot taxable, being non-commercial in nature. Generally, government buildings or civil constructions are used for residential, office purposes or for providing civic amenities. Thus, normally government constructions would not be taxable. However, if such constructions are for commercial purposes like local government bodies getting shops constructed for letting them out, such activity would be commercial and builders would be subjected to service tax. In view of above, the activities 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. 5.It is seen that the definition of term Railways is very wide it covers no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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