2011 (6) TMI 566

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri B.L. Soni, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - There is only 8 days delay in filing the appeal. The reason for delay explained appears to be reasonable for which delay so made is condoned and Misc. application for condonation of delay is allowed. 2. This appeal is against levy of service tax demand of Rs. 82,251/- imposed by learned Commissioner i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the show cause notice at para 8, the authority found that adjudication order was prejudicial to interest of Revenue because service provided by the appellant was taxable under the category of commercial or industrial construction service. He also held so in the order passed on 21-7-2010. With aforesaid factual grounds appeal came before this Tribunal. 4. Learned Counsel appearing for the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp;We have found that the impugned order was passed raising the service tax demand of Rs. 82,251/- and penalty under Sections 76 & 78 of the Act was also imposed. We have perused the show cause notice referred to above issued for adjudication. Show cause notice listed different services provided by the appellant in second para thereof. We have also examined contents of annexure appearing at page 2....