2018 (4) TMI 960

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.... Advocate For The Respondent : Shri P.Juneja, AR ORDER Per B. Ravichandran: The only point of dispute in the present appeal is service tax liability of the appellant with reference to construction of the guest house for M/s. Aditya Cement. The impugned order held that the appellant is liable to service tax under "Industrial or Commercial Construction Service". 2. The ld. Counsel for the appe....

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....onsidered as a building used for commerce or industry. However, on appeal, the impugned order reversed the decision and held against the appellant. We have perused the impugned order. 6. The sole reason recorded in the impugned order is that the ratio followed by the Tribunal in the case of Khurana Engg. Ltd. - 2011 (21) STR 115 (Tribunal-Ahmd.), while examining the input service credit with refe....