TaxTMI 
TaxTMI 
TaxTMI 
2017 (7) TMI 197
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....ant informed that they are engaged in providing services under the category of Commercial or Industrial Construction Services and Business Auxiliary Service . The appellants provided finishing services to sports stadium owned by Government of Maharashtra, Charitable Trust (Shri Sathya Sai Charitable Trust), and Delhi Development Authority. 2.1. The first issue raised in the proceedings relates to demand of service tax in respect of services in the nature of completion and finishing. The appellants were availing benefit of Notification No.1/2006-ST dt. 1.3.2006 for the activity of laying of synthetic/wooden flooring in various sports stadium. Revenue alleged that the activity conducted by the completion and finishing activity and therefore ....
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.... Balewadi Sports Complex, Pune for Common Wealth Youth Games, 2008, rendered on behalf of M/s. B.G. Shirke Construction, was held not to be taxable under Commercial and Industrial Construction Service . He further argued that similarly work done for the sports complex of Delhi Development Authority would not be taxable under the 'Commercial or Industrial Construction Service'. He pointed out that all these are used for non-commercial purpose and therefore no tax can be levied under Commercial or Industrial Construction Service . He relied on the service tax Circular No.80/10/2004-ST dt. 17.9.2004. He relied on the decision of Tribunal in the case of B.G. Shirke Construction Technology Pvt. Ltd. Vs. C.C.E., Pune-III - 2014 (33) S.T.R....
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....ppellant have not produced any documentary evidence either during the course of investigation or in the adjudication proceedings, to substantiate the claim of the cenvat credit. (ii) The appellants are engaged in trading activities. (iii) The appellants are not maintained separate stock accounts. The appellants have produced detailed accounts running into 100 of pages before Tribunal. The accounts appear to be quite elaborate and detailed. In the event that the benefit of notification No.1/2006-ST is denied the appellants would be clearly entitled to the cenvat credit irrespective of the fact that they have not claim it earlier while claiming benefit of Notification No.1/2006-ST. The demand confirmed on this is therefore set aside and ma....
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....ncern. Thus service provided by a laborer engaged directly by the property owner or a contractor who does not have a business establishment would not be subject to service tax. 13.2 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 construction. Such constructions which are for the 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. Generally, government buildings or civi....
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....estion arose as to what is a Public Utility? The Hon'ble High Court held that public utility means any work, project which is going to be useful to the members of the public at large. The public benefit aided at or intended to be secured need not be to the whole community but to a considerable number of people. In American Law, the word Public facility has been defined as under :- Public facility means the following facilities owned by a State or local government, such as :- (a) Any flood control, navigation, irrigation, reclamation, public power, sewage treatment and collection, water supply and distribution, watershed development, or airport facility. (b) Any other Federal and street road or highway. (c) Any other public building, str....