2017 (9) TMI 86

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..... by Shri Vijiyan Khongal, CS For The Respondent : Rep. by Shri Sanjay Jain, DR Per B. Ravichandran: The appeal is against order dated 19.01.2011 of Commissioner of Central Excise (Appeals), Jaipur. The appellants are engaged in construction activities. The dispute in the present appeal relates to their tax liability under "Construction of commercial or industrial complex" services covere....

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....itutes. He also submitted that they have constructed certain individual houses for occupation, which cannot be taxed under "commercial construction service". However, no supporting evidence could be submitted by the appellant. 3. Ld. AR supported the findings of the impugned order. He submitted that the appellants did not provide categorical evidence regarding nature of various buildings construct....

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.... cannot be categorized as "commercial buildings". The quantum of fee collected or the owner of the building being a „commercial person‟, will not have effect on the categorization of the building. The lower authorities gave emphasis to purported commercial nature of the owner of the building. This, in our view, is not relevant. The use of the building will decide the tax liability. ....