2013 (5) TMI 228

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.... the Appellant. Shri K.K. Jaiswal, AR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is to dispense with the condition of pre-deposit of Service tax of Rs. 2,81,118/- and penalty of identical amount imposed under Section 78 of the Finance Act, along with penalties imposed under other sections. 2. After hearing both the sides, we find....

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....f commercial and industrial construction is meant for construction of those buildings which are used for commercial purpose. By relying upon a Board's Circular No. 80/10/2004-S.T., dated 17-9-2004, it stands pleaded before us that inasmuch as the said two organisations were working on no profit no loss basis, and were created under the Rajasthan Societies Act for imparting of knowledge to poor stu....

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....y upon whether the building or civil structure is 'used, or to be used' for commerce or industry. The information about this has to be gathered from the approved plan of the building or civil construction. Such constructions which are for the use of organisations or institutions being established solely for educational, religious, charitable, health, sanitation or philanthropic purposes and not fo....