2013 (7) TMI 555

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... & Sh. M.S. Negi, DRs For the Respondent: Shri Sanjay Jain, A.R. JUDGEMENT Per: G. Raghuram: This is an appeal by Revenue against the order dated 15.07.2008 passed by the Commissioner (Appeals), allowing the appeal of the respondent assessee and rescinding the adjudication order dated 12.02.2008 passed by the Assistant Commissioner of Customs, Central Excise & Service Tax, Division Sag....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eement with RTMT for construction of shops for the later which had rented out these shops for commercial purpose. The adjudicating authority negatived the assessees claim for exemption predicated on Notification No. 15/2006-ST dated 25.04.2006, rightly, on the ground that the said notification only specified the date of commencement of provisions relating to the taxable service of Commercial or i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed from persons other than the gas tragedy victims.   This conclusion was recorded by the appellate authority on the assumption that RTMT was itself is not into any commercial activity but was established only for carrying out social activities.   On the basis of these conclusions the appeal was allowed, in favour of the assessee. 4. On a careful perusal of the adjudication ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ercial or Industrial Service is defined to mean construction of a new building or a civil structure or a part thereof including completion and finishing services in respect thereof and repair, alteration, renovation or restoration of the same, which is used, or to be used, primarily for commerce and industry (to the extent relevant and material). The thrust of the definition is not on the general ....