TaxTMI 
TaxTMI 
2016 (10) TMI 745
X X X X Extracts X X X X
X X X X Extracts X X X X
....ppellants Shri M P Singh,Advocate for the Respondent ORDER Per: V. Padmanabhan (for the Bench): The present appeal is filed by the Revenue and is directed against the order of Commissioner Raipur dated 26.2.10. The respondent is a partnership firm engaged in providing various services including construction services to their clients. They mainly undertake construction work for government and P....
X X X X Extracts X X X X
X X X X Extracts X X X X
....llenged as liable to service tax are as follows: 1. Construction of 396 Dwelling units for Married Accommodation Project (MAP) Ministry of Defence at (Bairagarh), Bhopal (MP); 2. Construction of Hostel Building & Staff Qtrs For Govt. Dental College, Govt. of Chhattisgarh; 3. Construction of Govt. Dental College Cum Hospital Building at Raipur, Govt. of Chhattisgarh 3. The work listed at SIP No....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of Government of Chhattisgarh. Inasmuch as this college / hospital are of the State Government, it cannot be considered as commercial construction. They have also relied on many case laws to support their views. 5. We have heard Smt. Suchitra Sharma, learned AR appearing for the Revenue as well as Shri M P Singh, learned Advocate for the respondent. 6. We find that the work listed out at S. No. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tal at Raipur for the Government of Chhattisgarh. In this regard, the issue stans CBEC covered by the Circular No. 79-9-2004 ST dated 17.9.2004 "The leviability of service tax would depend primarily 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 cons....