2016 (8) TMI 545

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....ita A. Nayak and Shri Ranjit K. Ranjan, Advocates - for the Respondent. ORDER The appeal by Revenue is against order dated 13/12/2014 of Commissioner (Appeals-I), Raipur. The Revenue is aggrieved on the issue that the First Appellate Authority held that the respondents are not providing 'maintenance and repair service' and are to be taxed under 'construction of residential complex service' prior....