2018 (7) TMI 1119

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....e) for Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether the construction of Ashram Type School (Rajkiya Ashram Padhdhati Vidyalaya) constructed by the appellant for U.P. Samaj Kalyan Nirman Nigam Ltd. (U.P. Government undertaking) whether the same is commercial construction and liable to service tax under th....

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....ily for the purposes of commerce or industry. 3. The Learned Commissioner observed that service provider/appellant is a commercial concern created for the purpose of business and commerce. The service receiver - U.P. Samaj Kalyan Nirman Nigam Ltd., which has been re-cherished as U.P. State Construction & Infrastructure Development Corporation Ltd. in the year 2014 is a State Government Company ....

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....nal. 5. Heard the parties. 6. Having considered the rival contentions and on perusal of records, I find that the appellant have constructed facility for school and Rajkiya Ashram Padhdhati Vidyalaya which is made for providing school education as a Residential School to Orphan, Schedule Caste and Schedule Tribes, Extremely Backward Classes, Extremely Poor Sections of the society as is eviden....