2018 (4) TMI 1405

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....er : Ashok Jindal The appellant is in appeal against the impugned order wherein demand of service tax has been confirmed under the category of construction services. 2. The facts of the case are that the appellant entered into an agreement with M/s Ansal Housing & Construction Ltd. for doing some tubewell boring work. As appellant was not having his permanent account of income tax but gave t....

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....ainst the said order, the appellant is before me. 2. The Ld. Consultant appearing on behalf of the appellant and submits that the appellant is a small shop keeper and obtained one contract from M/s Ansal Housing & Construction Ltd. for boring of tubewell and executed the said work. As appellant was not having his PAN Card so to obtain the contract, he gave the PAN card of Sh. Hari Singh one of ....

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....luded in the assessable value. 4. Heard the parties, considered the submissions. 5. On Consideration of the submissions made by both the sides, I find that in this case, although appellant has used PAN card of Sh. Hari Singh, contractor to obtain the contract from M/s Ansal Housing & Construction Ltd. but it is a fact on record that Sh. Hari Singh contractor was during other contracts with t....