https://www.taxtmi.com/caselaws?id=329123 The Tribunal upheld the demand of approximately Rs. 16.00 Lakhs for the construction of quarters for personal use, stating that the exclusion clause did not apply as the appellant acted as a sub-contractor. The construction of a Daramshala was deemed commercial due to its use for various commercial activities. The building constructed by a commercial organization for staff welfare was considered commercial despite the appellant's argument otherwise. A pre-deposit of Rs. 10.00 Lakhs was ordered within 6 weeks, with remaining liability stayed pending appeal. Failure to comply would result in dismissal of the appeal. en-us Tue, 31 May 2016 00:00:00 +0530 Wed, 22 Jun 2016 09:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329123 The Tribunal upheld the demand of approximately Rs. 16.00 Lakhs for the construction of quarters for personal use, stating that the exclusion clause did not apply as the appellant acted as a sub-contractor. The construction of a Daramshala was deemed commercial due to its use for various commercial activities. The building constructed by a commercial organization for staff welfare was considered commercial despite the appellant's argument otherwise. A pre-deposit of Rs. 10.00 Lakhs was ordered within 6 weeks, with remaining liability stayed pending appeal. Failure to comply would result in dismissal of the appeal. Case-Laws Service Tax Tue, 31 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329123