2017 (4) TMI 591

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.... of service tax for the period 10.09.2004 to 31.08.2007 during which the appellant executed construction work relating to educational institutions, namely M/s Global Institution of Technology, Jaipur, M/s Kalyan Foundation Charitable Trust, Jaipur and M/s Arvind Bharti Vidyalya Samiti, Kota, but did not pay service tax on the value of service provided to these institutes. Revenue took the view that the above institutes who were educational institutions, were charging very high fee and hence they were established for profit and hence cannot be termed as Charitable Institutions. Accordingly, show cause notice dated 04.09.2008 was issued and the demand of service tax to the extent of Rs. 13,20,796/- was confirmed against the appellant alongwit....

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....rther submitted that no service tax can be demanded in respect of construction activity for the period prior to 01.06.2007 in the light of the decision of the Hon'ble Supreme Court in the case of CCE vs. Larsen & Toubro Ltd-2015-TIOL-187-SC-ST since the activity of construction was in the nature of works contract. 5. Ld. AR appearing for the Revenue supported the order of the authorities below. He submitted that the activity undertaken by the appellant is covered under the category of Commercial or Industrial Construction (CIC) service. He also relied upon the Board Circular No.80/10/2004-ST dated 17.09.2004 which has clarified that service tax would be leviable under the category of CIC in cases where the building or civil structure is ....