2018 (5) TMI 1301

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....ali, Advocates, for the Respondent Per: Justice (Dr.) Satish Chandra: The present appeal is filed by the appellant against the Order-in- Original No. 217/GB/13 dated 31.1.2014. 2. Brief facts of the case are that the respondent is engaged in providing commercial and industrial construction services and construction of complex services. On the audit objection, the show cause notice was issued ....

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....rder, the Commissioner (Appeals) observed that service tax is not applicable on the said project. Being aggrieved, the department has filed the present appeal. 4. With this background, we heard Shri R K Majhi and Shri Alok Yadav and Ms. Shivali, learned representatives of the parties and gone through the material available on record. 5. After hearing both the parties and on perusal of material a....