2016 (12) TMI 729

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant Shri D. Nagrenkar, Addl. Commr. (A.R.) for the Respondent Per : Devender Singh This appeal is directed against the Order-in-Original No.20/ST/2013/C dated 21.08.2013 passed by the Commissioner of Central Excise, Nagpur. 2. Briefly, the appellant are registered under the category of "Commercial and Industrial Construction Service". A show cause notice was issued to them on two accounts....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d of service tax liability, interest thereof and imposed penalties on the appellant under the category of "Commercial and Industrial Construction Service". The adjudicating authority has held that the appellant is supply of cement, steel etc. by the service recipient to the appellant. We agree with the Id. Counsel's submission that the issue is no more res integra as the judgment of Larger Ben....