2014 (1) TMI 197

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....pellant. Shri N. Pathak, AR, for the Respondent. ORDER The appellants have been providing services to oil companies like M/s. BPCL for undertaking certain civil work specified in different contracts. The Revenue was of the view that contracts involved three components viz. (i) supply of manpower, (ii) construction of buildings and (iii) maintenance and repair of buildings. Revenue was of the vi....

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....gs. Such activity is also covered by definition for industrial construction. 3. Ld. AR on the other hand has not been able to point out how the value for the three components has been arrived at by the adjudicating authority for each service from composite contracts. He makes a point that there has been some material supplied free of cost by the service receiver and such value was not included be....