2017 (5) TMI 702

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....i Manish Gaur and Rachit Jain, Advocates - 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 Departmen....

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....ically excluded from the purview of Commercial 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 oth....