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2018 (5) TMI 219
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.... Shri Vivek Dwivedi, Asst. Commr (AR) for respondent Per: S.K.Mohanty This appeal is directed against the impugned order dated 01.09.2014 passed by the Commissioner (Appeals), Central Excise & Customs, Goa. 2. Brief facts of the case are that during the disputed period, the appellant was awarded with the work order for undertaking 'Civil Masonary Work' for M/s Prabhu Constructi on, Pan....
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....94. On appeal, the learned Commissioner (Appeals) vide impugned order has upheld the adjudication order. 3. Learned Advocate appearing for the appellant submitted that the appellant had undertaken the activities of construction of flats as sub - contractor for M/s Prabhu Construction. He contended that since the activities were for the construction of residential flats, which were less than twe....
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....y the appellant were confined to construction of RCC S l ab s / Beams , Excavation of Tank, Rubble Packing for Foundation, Cement Plastering of Walls / Ceiling etc., such services cannot be classifiable as 'Construction of Residential Complex Services' and should be taxed under the category of 'Construction of Commercial or Industrial Service'. 5. Heard both sides and perused the records. 6.....