2014 (2) TMI 339

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....anoj Kutty, A.R. ORDER Per : Mr. H.K. Thakur; This appeal along with stay application has been filed by the appellant against the order in original No. 55/STC-Ahd/ADC(MKR)/2011-12 dated 13.01.2012. The appellant in this case is registered with the department for rendering services under Commercial and Industrial Construction Services, Construction of Residential Complex, GTA Services and ....

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....ervices. 4. After considering the submissions made by both sides, it is observed that as per the judgment relied upon by the learned AR, the activities involved in that case were interior furnishing, partitioning of Banks flooring and cladding, wall panelling, false ceiling, supply and fixing of various furniture, etc. Section 65 (25b) of the Finance Act defines the Commercial and Industrial....

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....or (iii) engaged, or, to be engaged, primarily in Commerce or industry, or work intended for commerce or industry, but does not include such service provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams;] 5. From the above definition, prima-facie, it appears that the activities done in the present case is that certain furniture items are fixed to th....