2013 (12) TMI 1611

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.... the Appellant. Shri A.K. Nigam, Addl. Commissioner (AR), for the Respondent. ORDER [Order per : Justice G. Raghuram, President]. - The Commissioner of Central Excise, Customs and Service Tax, Tirupati vide adjudication order dated 8-3-2012 confirmed Service Tax demand of ₹ 87,15,953/-, apart from assessing the liability to interest and penalties as specified therein, on the ground that t....

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....ion order on a plurality of grounds, including that invocation of the extended period of limitation was unwarranted; and that the service provided by the petitioner is not a taxable service. Insofar as the second primary contention is concerned, it requires to be noticed that construction of a new building or a civil structure or a part thereof as part of 'works contract' service provided excludes....

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....erce or industry; and that such constructions which are for 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. 3. On a prima facie view of the scope of the taxable/works contract service enumerated and defined in ....