2017 (8) TMI 1174

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Dr. Neha Garg, AR Per: Justice (Dr.) Satish Chandra: The present appeal is filed against the order-in-appeal No. 151-CE/MRT-I/2010-11 dated 30.07.2010 passed by the Commissioner (Appeals), Customs & Central Excise, Meerut-I. 2. The brief facts of the case are that he appellant are primarily engaged in providing services of spray plaster/ paint job of official/ residential areas for Government....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Board Circular dated 17.09.2004 wherein para 13.2 where it is stated that: "Generally, government buildings or civil constructions are used for residential, office purposes or for providing civic amenities. Thus, normally government constructions would not be taxable". Hence, no service tax is leviable on the "Works Contract service" provided on government building by the appellant. He has d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ks contract" provided for the government building, no tax is chargeable for the reason that the service tax is not applicable to the government building and government residences. 7. Considering the totality of facts and circumstances of the case, it appears that Section 65 of the Finance Act, 1994 is not providing any specific exemption to the appellant. Though, exemption category has already be....