2013 (6) TMI 488

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....ah, Addl. Commissioner (AR) Per: P R Chandrasekharan: The appeal and stay application are directed against Order-in-Original no. 47/ST/2012/C dated 31.8.2012 passed by the Commissioner of Central Excise, Customs & Service Tax, Nagpur. 2. The appellant M/s Ideal Constructions is registered with Service Tax department under the taxable service category of 'Commercial or Industrial Construct....

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.... on. As regards buildings of commercial nature, they have undertaken the work as sub-contractor and the principal contractor has discharged the Service Tax liability; therefore, they are not required to pay Service Tax on the same activity. Accordingly, he pleads for stay of the impugned demands. 4. The learned Addl. Commissioner (AR) appearing for the Revenue submits that there are few cases w....

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....structions which are for the use of organizations or institutions being established solely for educational, religious, charitable, health, sanitation or philanthropic purposes and not for the purposes of profit are not taxable, being non-commercial in nature. Generally, government buildings or civil constructions are used for residential, office purposes or for providing civic amenities. Thus, nor....

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....re such as factory buildings, residential quarters of factories, the classification of the property has to be seen before levy of service charges. In these circumstances, we are of the view that eh matter has to go back to the original adjudicating authority for consideration afresh by taking into account the approval for construction afresh by taking into account the approval for the construction....