2016 (7) TMI 46

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....cate Present for the Respondent : Shri Sanjay Jain, AR ORDER The appellant M/s. Dinesh Kumar Sharma Construction Pvt. Ltd. are engaged in the construction activity. The appellant provided the service of construction of residential complexes, commercial or industrial construction and supply of tangible goods for which the demand of Rs. 1,62,30,334/- and Rs. 17,18,311/- by way of issue of two sep....

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....d. - 2015-TIOL-187-SC-ST to assert that the nature of construct of service recipient was in the nature of work contract and therefore, there is no liability of service tax on them as the demand has been raised in respect of other services. 3.  Learned AR relied on the impugned order. He argued that in all the cases where the contractors are responsible to construct residential accommodation,....