2017 (5) TMI 702

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....dvocates - for the appellant. Shri Ranjan Khanna, Authorized Representative (DR) - for the Respondent. ORDER Per. S.K. Mohanty :- This appeal is directed against the impugned order dated 09/01/2012 passed by the Commissioner of Central Excise & Service Tax, Jaipur. 2. The appellant is a service provider and is registered with the Service Tax Department for providing different category of serv....

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....al or Industrial Construction service as per Clause 25 (b) of Section 65 ibid. To support his stand that service tax is not leviable on such service, the learned Advocate relied on the judgment of the Larger Bench of this Tribunal in the case of Lanco Infratech Ltd. vs. CC, CE & ST, Hyderabad reported in 2015 (38) S.T.R. 709 (Tri. - LB). 4. On the other hand, the learned DR appearing for the resp....