2016 (9) TMI 433

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....tul Handa, Ld. A.R for the respondent ORDER The demand of service tax has been confirmed against the applicant under the category of 'Commercial or Industrial Construction service' and 'Repair and Maintenance services' during the period from April, 2011 to September, 2011, for the activities undertaken by the appellant namely construction of bathrooms, routine maintenance of ....

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....l concern; therefore these activities do not fall under the category of 'Commercial or Industrial Construction service'. He further submits that the cleaning services do not qualify the maintenance services, as the appellant is maintaining and repairing station buildings of thermal power station. He took reliance on the decision in the case of P.B. Rathod reported in 2015 (39) S.T.R. 650 (....

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....tial quarters of Nashik thermal power station are not covered under commercial or industrial services. Therefore, this Tribunal arrived on the decision that painting of residential quarters do not qualify as a service provided is of commercial or industrial in nature, but in this case, all the activities have been provided to thermal power station. Therefore, the appellant is not able to make out ....