2017 (6) TMI 1107

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....isht (Advocate) for Appellant Shri Sandeep Kumar Singh (Dr. Commr.)AR, for Respondent ORDER Per: Anil Choudhary The issue in this appeal by the appellant-assessee is whether the service tax for the period 2004-05 to 2008-09 have been rightly demanded invoking the extended period under the category of construction service/commercial and industrial construction service under the admitted....

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....ldings, civil structure which is to be used primarily in commerce or industries or intended for commerce or industries like construction of Petrol Bunks, Canopies etc at retail outlets of BPCL. Thus, it appeared that the service rendered by the appellant are classifiable as 'construction service' under Section 65(30a) and 'commercial and industrial construction-service' under Secti....

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....e last two years but as their accountant has left the job and not handed over the records, they are unable to present their case properly. 3. The proposed demand was confirmed on contest along with penalty under various sections. Being aggrieved the appellant had preferred the appeal before the learned Commissioner (Appeals), and the said appeal has been dismissed on limitation without going in....

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....n'ble High Court. 6. So far the merits are concerned the appellant have filed additional documents during the course of hearing which contain their registration certificate under the U.P. Trade Tax Act/Sales Tax and he has also taken us through the copy of work orders, wherein they are required to execute the construction works along with materials. We further find that the contractee namely BP....