2018 (7) TMI 21

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....esh Jain, AR for the Respondent ORDER Per: V. Padmanabhan: 1. The present appeal challenges the Order-in-Appeal No. 148/2013 dated 15/10/2013. The appellants are engaged in providing Commercial or Industrial Construction Service falling under Section 65 (25b) read with Section 65 (105 (zzq) of the Finance Act, 1994. The Department, while scrutinizing the records of the assessee, noticed t....

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....ng the year 2005-06. The nature of the activity has been classified by the Department under Commercial or Industrial Construction Service. But the activity is in the nature of Works Contract Services since the construction involved supply of material as well as service. He relied on the decision of the Hon'ble Supreme Court in the case of Larsen and Toubro 2015 (39) STR 913 (SC) and submitted that....

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.... of commerce and hence the construction activity carried out for such an organization will not be covered within 'Commercial or Industrial Construction Service. Accordingly, he submitted that the demand on this ground also may be set aside. 6. The Ld. DR justified the impugned order. He argued with reference to the Rajasthan Co-operative Milk Federation Ltd., that this organization cannot be co....

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.... the activity carried out for Rajasthan Cooperative Dairy Milk Federation Ltd. It has been claimed that the activity should be considered as not rendered for a Commercial undertaking. In this connection we have perused the bye-laws of Rajasthan Cooperative Dairy Milk Federation Ltd. We have also perused the Balance Sheet of the said organization for the period ending 31/03/2012. Even though the sa....