2016 (12) TMI 729

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.... Shri Manoj Chauhan, C.A. for the Appellant 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 caus....

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.... the adjudicating authority has confirmed demand 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....