2018 (10) TMI 701

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....r (C.A.) for the Appellant (s) Shri Pawan Kumar Singh (Supdt.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : After hearing both sides we find that the Service Tax demand stands confirmed against the appellant under the category of "Industrial or Commercial Construction Services". Even while quantifying the demand the benefit of abatement does not stand extended to the appellan....

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....ly classifiable under the category of "Construction of Residential Complex". He has further submitted that inasmuch as that the flats constructed by them were not meant for any commercial activity, but the same were for residential purposes of the employees of M/s.Guleria Chini Mills, the same would get covered by the exclusion clause of the definition of "Construction of Residential Complex". He ....