2018 (4) TMI 1326

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....BER Appearance Sri A.K. Srivastava, Advocate For the appellant(s) Sri H.S. Abedin, A.C. (A.R.) For the Respondent(S) Per C.J. MATHEW, This appeal is directed against order-in-original no.04/S. Tax/Commr./2014 dated-22nd April 2014 of Commissioner, Central Excise & Service Tax, Jamshedpur. 2. The adjudicating authority confirmed the demand of Rs. 41,32,114.00 as provider of 'comme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ice', for the period from April 11 to December 2012 did not discharge tax liability. 4. Heard the Learned Authorised Representative. 5. It is clear from the records and the submissions made by both sides that the appellant-assessee is provider of 'works contract service' but, during the relevant period, had been discharging the tax liability on the service component of 'commercial and indust....