2021 (9) TMI 1176

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...., MEMBER (TECHNICAL) Shri Anup K. Thapliyal Authorized Representative for the Appellant Shri B.L. Narasimhan, Shri Narendra Singhvi and Ms. Priyamvada Joshi, Advocates for the Respondent ORDER The Department has filed this appeal to assail that part of the order dated 30.03.2015/10.04.2015 passed by the Commissioner, Service Tax-Delhi-III, Commissionerate [the Commissioner] by which th....

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....on the ground that it would be an activity defined under section 65 (25b) of the Finance Act which would taxable under section 65(105)(zzq) of the Finance Act. 4. The show cause notice was adjudicated upon by an order dated 30.03.2015/10.04.2015 and demand was dropped holding that construction for Educational Institutions would not qualify as CICS. 5. This appeal has been filed by the Depart....

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....same ground namely that construction for Educational Institutions would be taxable under CICS but the demand raised in the show cause notices were dropped. The Department filed appeals before the Tribunal which appeals5 were dismissed by the order dated 12.09.2018. 7. The relevant portion of the order passed by the Tribunal is reproduced below: "15. The next issue in the present appeal....

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....as given the finding that buildings constructed are used for educational purposes. Revenue in the appeal has not produced any evidence to show that building constructed by the Respondent are not used for educational purpose and same are used for commercial purpose. In the absence of any evidence, the finding of the Commissioner is correct and maintained. Moreover, the ground on which appeal is fil....