2015 (5) TMI 410

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.... DC (AR) ORDER Per: Pradip Kumar Das: The applicant is a provider of taxable service under the category of Commercial or Industrial Construction, Transport of Goods by Road Service etc. A show-cause notice dated 19.10.12 was issued demanding service tax under the category of Works Contract Service for the period 01.04.2007 to 31.03.2012. The Adjudicating authority confirmed the demand of ....

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....m, S/1288/12/CSTB/C-I, A/690/12/CSTB/C-I. The learned Advocate disputes the demand on limitation. 3. On the other hand, the learned Authorised Representative submits that the Tribunal while passing the order relied upon the Board's Circular No.80/10/2004-ST, dated 17.09.2004. He submits that the said circular no more exists after issue of the master circular in 2007. He relied upon the d....

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....of private institution. We find that the Tribunal in the case of Chettinadu Constructions (supra) granted stay and observed as under:- "We have considered the submissions on both sides. The explanation relied upon by learned AR applies only to cover training or coaching centre which has to be taxed under Section 65(105)(zzzc). The activity of commercial or industrial construction is made taxabl....