2009 (12) TMI 400

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....lant. Shri B.P. Pareira, JDR, for the Respondent. [Order].- By this appeal, the appellants are seeking a refund claim pertaining to the service rendered by them during the period August, 06 to October, 06 on the ground that the Service provided by them for construction of godowns with ancillaries, roads, electrical installation for Central Warehousing Corporation are not covered under the Se....

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.... Act, 1994 and asked the appellant to make a payment of service tax to the tune of Rs.4,60,403/-. Later on, the appellants filed a refund claim and the same rejected by the lower authorities. Aggrieved from the same the appellant is before me. 3. Today the matter was fixed for final hearing but the appellant vide their letter dated 9.11.2009 intimated this Tribunal to decide the matter on merit....

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....f warehousing complex, warehouse, cold storage, markets, bazaars etc. are covered under commercial and industrial construction services and contractors executing such work, either for Govt., Semi Govt. or local bodies are liable to pay service tax on such construction. It was further clarified that such construction which are for use of organizations or institutions being established solely for ed....