2015 (1) TMI 1191

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...., for the Appellant. Shri P.M. Saleem, Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against the impugned order whereby a demand of Rs. 2,59,59,389/- is confirmed with interest and penalties are also imposed. The demand is confirmed on the ground that the appellant is providing business auxiliary service. 3. The brief fac....

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....on 65(25b) of the Finance Act. The appellant relied upon the decision of the Tribunal in the case of National Building Construction Corpn. Ltd. v. C.C.E. & S.T., Patna reported in 2011 (23) S.T.R. 593, to submit that in similar situation, the confirmed demand is set aside by the Tribunal. 5. The Revenue submitted that since work order has been given by the contractors i.e. M/s. Thakur Infr....

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....ce is classifiable under commercial or industrial construction. 7. The contention of the appellant is that the appellants are providing commercial or industrial construction. The relevant provisions of Section 65(25b) of the Finance Act are reproduced below :- "(25b) "Commercial or industrial construction" means - (a)     construction of a new building or a c....

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....r (iii)    engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams." 8. As per the provisions of the above Section, we find that the activity undertaken by the appellant, i.e. laying of paver ....