2013 (2) TMI 586

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....ondent Rep by: Shri M.S. Reddy, Asstt. Commr (AR) Per: P.R. Chandrasekharan: The appeal and stay application are directed against the Order-in-Original No. 22/RKS/ST/P-I/2012 dated 13.8.2012 passed by the Commissioner of Central Excise, Pune - I. The stay application is being taken up for consideration. 2. The appellant undertakes laying of wooden and synthetic flooring for both Commercia....

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....dit of the duty/tax paid on input and input services used in rendering of the output services and if such credit available is taken into account, then the liability would come down to about Rs. 6 lakhs, against which they have already paid a sum of Rs, 10,41,868/-. For the remaining demand, she submits that services pertaining to laying of wooden and synthetics flooring in Sports Stadia, which was....

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....ly considering the submissions made by both sides, we are of the view that activity undertaken towards laying of wooden and synthetics flooring for Sports Stadium do not fall under Commercial & Industrial Construction Services. Therefore, demand towards Service Tax on such activity does not appear to be sustained in law. 6.1 As regards the services rendered for other Commercial & Industrial Con....