2015 (7) TMI 883

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....A Rajandekar, CA For the Respondent : Shri S V Nair, Assistant Commissioner (AR) ORDER Per: Anil Choudhary: The present appeal is against the Order-in-Appeal No. PVR/198/NGP/2013, dated 21.3.2013 passed by the Commissioner (Appeals). 2. The appellant is a contractor providing construction works for Military Engineering Services, Ministry of Finance, Government of India. Appellant do....

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....osed demand of Rs. 9,85,883/- was confirmed including Rs. 1,70,131/- on account of service under "Commercial or Industrial Constructin" Head, for repairs of shop floor of Ordinance factory. Further alongwith interest, penalty was also imposed under Section 76, 77 & 78 of the Act. Being aggrieved, the appellant had preferred appeal before the Commissioner (Appeals), who relying on the CBEC Circular....

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....vestigation was not conducted in the case leading to issuance of show cause notice by the department for shop floor work under 'Residential Complex Construction Service'. Therefore, the Jt. Commissioner in the order-in-original have gone beyond the scope of show cause notice and confirmed the demand under the category of 'commercial and industrial construction service' which was no....

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....the same is not exigible to tax. Accordingly, the appellant vehemently, prays for setting aside the order-in-appeal and order-in-original to that extent and for refund of the amounts already deposited with interest as per law. 4. The Ld. A.R. relies on the impugned order. 5. Having considered the rival contentions, I find that the repair work of shop floor in the Ordinance factory owned and ....