2025 (1) TMI 1626

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....chnical) For the Appellant : Shri M.S Dhaliwal, Consultant For the Respondent : Shri Anurag Kumar and Shri Harish Kapoor, Authorized Representatives ORDER P. ANJANI KUMAR: The appellants, M/s Suresh Kumar Gupta, Contractor, are engaged in providing the service of Commercial or Industrial Construction Service. Audit conducted of the records of the appellants indicated that the appell....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....when such buildings are used for commercial activity; the appellants have constructed the buildings for Haryana State Warehousing Corporation, Haryana State Bijli Nigam, Haryana Police Housing Corporation and Bar Complex in Mini Secretariat, Kaithal for PWD; he submitted certificates from relevant authorities to indicate that the buildings were not for commercial purposes. He further submits that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gs having been constituted under an Act of State Legislature. We have also gone through the certificates issued by respective authorities to indicate that the buildings are used for office purposes and not for any commercial or industrial use. We find no reason, whatsoever, to disbelieve the certificates issued by the authorities. Revenue also does not produce any evidence to negate the certificat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s the Board is a government authority having been set up under a State Act, i.e., Haryana Housing Board Act, 1971, It is wholly controlled by the State Government. BPL houses constructed by the petitioners are meant for residential purpose and not for commerce, industry or any other business or profession." 20. Similar issue came up for consideration before a Division Bench of Patna High ....