2016 (10) TMI 655

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..... Kulgod, Asstt. Commissioner (AR) for the respondent ORDER This appeal is directed against Order-in-Appeal No.  PII/AV/132/2010 dated 16/08/2010 passed by the Commissioner of Central Excise (Appeals), Pune - II. 2. Heard both the sides and perused the records. 3. The issue that falls for consideration is regarding the taxability of the services rendered by the appellant during th....

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....he demands raised for the entire period under 'commercial construction or industrial construction service' holding that the appellant had no case. The first appellate authority has also dismissed the appeal filed by the appellant on the ground that the activity undertaken by the appellant would fall under 'commercial or industrial construction service' prior to01/06/2007 and post 01/06/2007. ....

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....s payable under any other head and since works contract service came to statute w.e.f. 01/06/2007 the tax liability arises from that date. 6. Respectfully following the same we hold that the demands which are raised on the appellant and confirmed for the period prior to 01/06/2007 under 'commercial or industrial construction service' is unsustainable and liable to be set aside and we do so. ....