2023 (2) TMI 782

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....RAJU, MEMBER (TECHNICAL) Shri Amal Dave, Advocate appeared for the Appellant Shri Prakash Kumar Singh, Superintendent (AR) for the Respondent ORDER In the present case following issues are involved: (A) Whether in the facts and circumstance of this case appellant service falls under commercial construction provided in respect of construction of a building belongs to university....

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.... that the construction was provided along with material and state tax i.e VAT was paid on such projects. Therefore, the service if at all taxable is covered by "works contract Service". Since the period involved is 2005- 06 and 2006-07. The "works contract service" is not taxable till 01.06.2007. In this regard he referred to the contract between the appellant and GERMI (service recipient). He pla....

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....ruction service to GERMI apart from the ground that the same is not commercial construction being an education trust, the appellant also made an additional ground by way of miscellaneous application that the entire service falls under works contract service. However, this ground was taken first time before this Tribunal. Therefore, the lower authorities had no occasion to deal with this issue. In ....

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....ice is directly connected to the road and any work related to the public road is excluded from the service of commercial or industrial construction. For this reason the same cannot be taxed under commercial or industrial construction service. Hence, We set aside the demand of Rs. 34,483/- As per our above discussion and finding appeal relates to demand ot Rs. 52,228/- of supply on furniture and....