2017 (10) TMI 443

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....for the appellant Shri M P Damle, Assistant Commissioner (AR) for the respondent ORDER Per: C J Mathew M/s Alankar Real Estate Pvt Ltd assails order-in-appeal no.PVR/151/NGP/2013 dated 7^th March, 2013 of Commissioner of Customs, Central Excise & Service Tax (Appeals), Nagpur which pertains to demand of Rs. 32,92,937/- on consideration received as provider of 'commercial or industrial ....

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.... or industrial construction service'. The original authority had not accorded the benefit of abatement by holding that the computation was entirely in terms of notification no.18/2005-ST. The first appellate authority took note that this notification pertains to 'construction of complex service' whereas the instant liability was sought to be fastened on the appellant for providing 'commercial or i....