2014 (1) TMI 772

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....uction activity. They are registered with the Department for providing services under the category of 'Works Contract' and also under the category of 'Industrial or Commercial Construction'. They have been paying service tax under these categories. During the period 1.10.2007 to 30.9.2008, they had undertaken certain construction activities of buildings for Hindustan Aeronautics Ltd. and also for ....

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....assified as 'commercial or industrial construction' and relying on such clarification he canvasses that the impugned activity was not construction of industrial or commercial complex. He particularly relies on the decision of Nagarjuna Constructions Co. Ltd. Vs. CCE 2010 (19) STR 259. 3. Opposing the prayer, the learned Joint Commissioner (AR) submits that Hindustan Aeronautics Ltd. cannot be con....

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....not part of any sovereign function of Government of India. According to him, what is being sold is nuclear fuel which is used in nuclear power stations, run on commercial basis and therefore the unit fits into the description of industrial unit. 4. We have considered submissions of both sides. We note that the tax liability on services rendered to Hindustan Aeronautics Ltd. is only about Rs.33,00....