2016 (8) TMI 545

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.... (DR) - for the appellant. Ms. Asmita 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 'construct....