TaxTMI 
TaxTMI 
2017 (7) TMI 1039
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....t. Comm.(AR) for respondent ORDER Per: Raju 1. This appeal has been filed by M/s. Deogiri Infrastructure Pvt. Ltd. against confirmation of demand of service tax, interest and imposition of penalty under Section 70,77 & 78 of the Finance Act. 2. Learned Counsel for the appellant argued the matter and relied on the written submission submitted on 27/07/2016. It has been argued that the appellant....
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....as argued that as per Ministry of Finance Circular No.B2 8/82004-TRU dated 10/09/2004, it has been clarified that construction which are for the use of the organizations or institutions being established solely for educational, religious, charitable, health, sanitation or philanthropic purposes and not for the purpose of profit are not taxable being non-commercial nature. It was argued that though....
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.... of the bonafide belief extended period of limitation cannot be invoked. 3. Learned AR relies on the impugned order. 4. We have gone through the rival submissions. We find that the entire defence of the appellant is based on the arguments that MHADA is a philanthropic/non-profit organisation and therefore, the activities conducted by them are not of commercial nature. Under these circumstances, ....
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....mplex". 4.1 The clarification relied upon by the appellant in Circular dated 10/09/2004 is a clarification issued with reference to commercial and industrial construction service. The demand has however been issued under construction of complex service as defined under Section 65 (30 a) of the Finance Act, 1994 in respect of construction of residential complex, commercial or otherwise nature of ....