2018 (2) TMI 1047

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....nt: Ms Rinki Arora, Advocate Present for the Respondent: Mr. P. Juneja, D.R. ORDER Per: B. Ravichandran The appellant is aggrieved by the order dated 29.09.2011 of Commissioner (Appeals), Jaipur-II. The dispute in the present appeal is with reference to the liability to Service Tax for provision of bunk-houses for M/s.Cairns Energy India Pvt. Ltd., Barmer. The Revenue proceeded to dema....

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....ives and employees. The service order clearly mentions that the bunk-houses which are semi super deluxe for facility, are provided by the appellant alongwith incidental service of house keeping, breakfast, dinner etc. 2. It is the submission of the ld. Counsel that the whole facility of bunk-house is created at site and there is no ready built bunk-house supplied by them. 3. The ld. AR submi....

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....ear that the whole bunkhouse system integrated in row of accommodation with all connected facilities for the human habitation is created at site in the premises designated by the client. The service order identifies the payment as hiring of bunk-house in Barmer. The crucial difference is that the appellant is claiming these are accommodations created at site. The Revenue is claiming that these are....