2014 (2) TMI 757

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.... appeal No. 112/2012 preferred by the petitioner herein against an earlier adjudication order dated 31/3/11. 2. Petitioner was registered for providing commercial or industrial construction service, defined in Section 65 (25b) readwith Section 65 (105) (zzu) of the Finance Act, 1994, on 23/04/07. Petitioner however surrendered its registration on 16/1/09 on account of apparent closure of business. During 2005-2006 to 2007-2008, audit of the petitioner revealed receipt of several amounts as consideration for activities of the petitioner during the period; and short remittances of service tax on industrial and commercial construction service and construction of complex service. Notices issued by the Superintendent concerned did not evoke s....

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....e petitioner and whether all the services are taxable or only some of them and if some of the services are not taxable, for what reasons these are not taxable. 4. Learned Consultant for the petitioner now contends that all the services provided during the relevant period are not taxable and that some of the services provided are outside the ambit of commercial and industrial service, since these do not amount to constructions for industrial or commercial purposes but are provided for construction of schools, hostels, hospitals and the like which are outside the purview for commercial or industrial construction sense as defined. In respect of an agreement with one LMJ Logistics, the contention is that the service provided to the said enti....