2018 (2) TMI 930

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....NABHAN, TECHNICAL MEMBER Shri Pakshirajan, Assistant Commissioner (AR), For the Appellant Shri Rajesh Kumar, CA, For the Respondent Per: V. PADMANABHAN The present appeal as well as stay application has been filed by Revenue against Order-in-Appeal No. 692/2017 dated 20/06/2017. The respondent is engaged in the activity of construction of civil structures. They render such civil constr....

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....as well as stay application has been filed by Revenue. The main grounds of appeal filed by Revenue is that the Commissioner (Appeals) has wrongly concluded that services provided to universities will be eligible for exemption. 2. With the above background we heard Shri Pakshirajan, DR for the Revenue as well as Shri Rajesh Kumar, CA representing the respondent. 3. After hearing both sides an....