2014 (1) TMI 1553

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....te For the Respondent: Shri. M. RammohanRao, DC (AR) ORDER Per Mathew John; The appellant is registered as a person providing the service of 'commercial or industrial construction services' and has been paying service tax on the said service. During the period 2005 to 2008, they had constructed 3 hospitals and on the said activity, they did not pay any service tax. The department was o....

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....mercial areas, educational areas, hospital areas etc. and since separate categories were there for hospitals as against industrial and commercial constructions, they had entertained a bonafide belief that their activity of constructing hospital was not covered by the definition and they did not pay tax. Further, he submits that their books of account were regularly audited by the Excise authoritie....

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....closed to the department and, therefore, the plea of limitation is not correct and the extended period of limitation is correctly invoked in this case. 4. We have considered the arguments from both sides. The issue whether construction of hospital is a commercial or industrial construction is an arguable point. In view of the clarification issued by the Board at the time of introducing levy on ....