2023 (10) TMI 1450

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..... for Pandit Deendayal Petroleum University, Gandhinagar - claim of Commercial and Industrial Construction Services by the appellant as well as exemption under various sub-headings of the service - appellant has provided services of construction of hostel building for IIM, Ahmedabad and for Pandit Deendayal Petroleum University, Gandhinagar - as submitted the services that are provided to educationa .....

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..... appellant has provided services of construction of hostel building for IIM, Ahmedabad and for Pandit Deendayal Petroleum University, Gandhinagar. The department in the impugned order is of the view that such service is covered under Works Contract service therefore the claim of Commercial and Industrial Construction Services by the appellant as well as exemption under various sub-headings of the .....

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..... in the cases cited supra. Therefore, not only the services are not covered under works contract but also are not commercial services to be covered under Commercial and Industrial Construction Services. Having gone through various judgments we are in agreement with the advocate, as no contrary judgment has been pointed out by the learned AR. The decision relied upon by the Adjudicating Authority wa .....

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