2018 (3) TMI 698

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....the Appellant Shri K.P. Muralidharan, AC (AR) - for the Respondent ORDER Per: Archana Wadhwa Both the appeals, one filed by the assessee and the other filed by the Revenue are being disposed of by a common order, as they arise out of the same impugned order. 2. It is seen that the demands were raised against the assessee under the category of Commercial and Industrial Construction s....

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....as the assessee himself who took a plea that the services being provided by them fell under the category of Works Contract and as such the demand for the period prior to 01.06.2007 would not arise. The said plea stands accepted by the Commissioner. The appellant cannot be allowed to have two different grounds for the purposes of challenging the demands pre and post 01.06.2007. The relief having be....