2018 (5) TMI 1793

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.... Advocate & Shri Ankur Mittal, Advocate For the Respondent : Shri Sanjay Jain, D.R. ORDER Per S.K. Mohanty : This appeal is directed against the impugned order dated 11.12.2013 passed by the Commissioner (Appeals), Service Tax, Faridabad. 2. In this case, the appellant provides commercial and industrial construction service, which is taxable as per the provisions of Section 65(105)(....

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....ob. 4. On the other hand, the ld. DR appearing for the Revenue submits that the work order issued by M/s Sharma Constructions clearly specified the scope of work, which was confined to execution of job work only and there was no mention about supply of material by the appellant. Thus, he contends that the benefit of abatement, as provided under Notification dated 1.3.2006 should not be availabl....