No Service tax on construction of Era business school & hostel for NIT Calicut

M/s. Era Infra Engg. Pvt. Ltd. Vs. CST (CESTAT Delhi) The appellant are in appeals against the impugned order for demanding service tax of Rs.10,45,18,675/- along with interest and various penalties under the Finance Act, 1994 under the category of “Commercial or Industrial Construction Services”. The said demand pertains to 4 construction projects undertaken by the appellants viz. (a) Era Business School, (b) National Automotive Testing and R& D Infrastructure Projects, (c) Office Building for Naya Raipur Development Authority and (d) Hostel for NIT Calicut. 2. The Revenue is of the v...