2017 (3) TMI 1458

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....Service Tax, New Delhi. 2. The brief facts of the case are that, during the period under consideration (from the year 2005-06 to 2011-11), the assessee-Appellants were engaged in providing "Construction Services". They were registered with the Service Tax Department vide Registration code DLI/ST/CNS/193/JMS/2004 dated 14.12.2004 for providing "Commercial or Industrial Construction Services". 3. During the period under consideration, the assessee-Appellants has constructed (i) HPCL Cooperative Group Housing Society; (2) DDA Rohini; (3) Jiwaji University (B Wall Staff quarter); (4) Jiwaji University (Engg Hostel); (5) HEWO CGHS Panchkula; (6) Jiwaji University (Engg. College); (7) Gautam Budh University; (8) IIT Girls Hostel; (9) Jiwaji....

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....bridges, tunnels and dams. Explanation - For the purposes of this sub-clause, "works contract" means a contact wherein, - (i) transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods, and (ii) such contract is for the purposes of carrying out, - (a) erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or water proofing, lift and esc....

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....them. If the department has still any doubt, they can call for the copy of the contract and approved plans for the said constructions to satisfy that they are non-commercial or non-industrial in nature, falling outside the purview of service tax levy and the appellant is also directed to submit all the relevant documents in this regard to the department." The Madras High Court in the case of G. Ramamoorthi Constructions (I) P. Ltd. vs Comm. (ADJ), Coimbatore, 215 (40) STR 632 (Mad.), has observed that the construction for the educational institutions is not under the clutches of Section 65(105)(ii)(b) of the Finance Act, 1994. 7. In the instant case, it appears that the entire construction services are meant for educational institutio....