2018 (2) TMI 1125

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....e category of "Commercial or Industrial Construction Services". The said demand pertains to 4 construction projects undertaken by the appellants viz. (a) Era Business School, (b) National Automotive Testing and R& D Infrastructure Projects, (c) Office Building for Naya Raipur Development Authority and (d) Hostel for NIT Calicut. 2. The Revenue is of the view that all the above projects fall under the category of "Commercial and Industrial Construction Service". Therefore, the show cause notices were issued to the appellant to demand service tax on the activities undertaken by them and consequently, by adjudication, the above mentioned demand has been confirmed along with interest and various penalties have been imposed. Against the said ....

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....) Era Business School We find that Era Business School is an educational institution recognized by AICTE and awarding degrees/diploma recognized by law. Therefore, Era Education School is imparting only education and the same cannot be considered as a commercial activity. Therefore, for the project carried for construction of Era Business School cannot be taxed under "Commercial or Industrial Construction Service". Therefore, the demand pertains to that project is set aside. (b) National Automative Testing and R & D Infrastracture Projects We find that although the said centre has been registered with the Government but the said centre is not recognized as a centre for testing the vehicles for homologation by the Government of Indi....