2013 (11) TMI 399

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....der the categories of commercial and industrial construction service as sub-contractor for M/s. Gannon Dunkerley& Co. Ltd. The Ld. Consultant submitted that the applicant had claimed benefit under Notification No. 1/2006-ST dated 1.3.2006. The Department has denied them the benefit of the said exemption notification on the ground that the services rendered by the applicant falls under the category of finishing services such as glazing, plastering, painting, floor and wall tilling, wall covering and wall papering, wood and metal joinery and carpentry etc. hence benefit of Notification No. 1/2006-ST dated 1/3/2006 is not applicable to them. The Ld. Consultant further submitted that out of the total demand of Rs. 59.41 Lakhs (Approx.), an amou....

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....g the case to the adjudicating authority. However, Ld. A.R. insisted that the applicant be directed to make a deposit of the amount of service tax admittedly payable. 4. After hearing both sides for some time, we find that the appeal itself can be disposed off at this stage. Hence, with the consent of both sides, we take up the appeal for disposal. 5. We find that the issue involved in the present case is liability of service tax on the services viz. commercial and industrial construction services rendered by the applicant. We find that the applicants are engaged in providing services under the category of commercial or industrial service. Undisputedly, the services rendered by the applicants included in the scope of the work are viz. sup....