TaxTMI 
TaxTMI 
2018 (2) TMI 811
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....e Association (COINDIA) which is a special purpose institution formed under the Industrial Infrastructure Upgradation Scheme of the Govt. of India for the purposes of upgrading the industrial infrastructure for the cluster of Pump, Motor and Foundry industries of Coimbatore region. The appellant and COINDIA entered into an agreement for the construction of Product Die & Mould Center Cum Training / Education Center building. The construction was completed on 10.4.2008. A show cause notice was issued alleging that the appellants are liable to pay service tax under the category Commercial or Industrial Construction Service . After due process of law, the original authority observed that building constructed was not used for commercial purposes....
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....s for which the building is used or to be used is to be arrived from the approved plan of the building. Adverting to the plan approval, he submitted that the Town Planning Commissioner has approved the building for the purpose of using it as a training centre. When the building is being used for education / training purposes, the same cannot be considered as being used for commercial purposes. It is also submitted by him that the project was funded by the Central Government and the State Government. Being a Governmental project and the building being used as a training centre, for the participants in the SPV (COINDIA), the allegation that the building is used for commercial purposes is without basis. 3. The ld. counsel also argued on the....
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....ering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or (c) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is - (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams; 7. ....
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....nment purpose. The first appellate authority after perusal of the work order has concluded that as these are common facilities created for the building, the building is intended for use of commerce. Merely because there is some common facility for the benefit of members, it cannot be said that the building is for trade or commerce. The plan approved shows that building constructed is for training centre. The Board vide its Circular No. 80/10/2004-ST has clarified as under:- "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 constructi....