2025 (5) TMI 400

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.... of the appellant by reducing the service tax demand from Rs.2,98,921/- to Rs.98,876/-, along with interest u/s 75 and equal penalty of Rs.98,876/- u/s 78 of the Finance Act, 1994. 2. Briefly stated facts of the present case are that an information was sought by the Superintendent, Central Excise Range, Naya Nagal, in respect of the contractors who had provided services to BBMB, Nangal. It was revealed that the appellant had also provided services falling under the category of 'Management, Maintenance and Repair Service' and 'Commercial or Industrial Construction Services' during the period from 2005-06 (from 16.06.2005) to 2007-08. For the services so provided, the appellant received Rs.11,02,343/- and Rs.26,38,857/- respect....

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....r., C.Ex., Ropar. Further, in the grounds of appeal, it has been stated that the Board vide Circular No. B-2/08/2004-TRU dated 10.09.2004, has clarified that, "such constructions which are for use of organization or institutions being established solely for educational, religions, charitable, healthy sanitation or philanthropic purposes and not for purpose of profit, are not taxable being non-commercial in nature; generally govt. buildings or civil constructions are used for residential office purposes or for providing civil amenities; thus normally government constructions would not be taxable.". The another ground raised by the appellant is that BBMB, Nangal is a govt. concern or govt. authority and the services provided to BBMB, Nangal a....