2018 (4) TMI 598

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...., Member (Technical) For The Appellant : Shri Deepak Agarwal, Advocate For The Respondent : Shri R.K. Majhi, AR ORDER Per B. Ravichandran: The appellant is put to service tax liability under "Commercial and Industrial Construction Service" for their activities of constructing two buildings, one for National Rifle Association of India and another one for ICFAI University, Dehradun. T....

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....recognized university in terms of UGC Act, 1956 providing recognized courses for education. As such, it is the submission of the appellant that both these activities cannot be taxed under "Commercial or Industrial Construction Service". 3. Ld. AR reiterated the findings of the Original Authority. 4. We have heard both the sides and perused the appeal records. 5. Regarding the Headquarter ....