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2017 (12) TMI 1646
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....ul C. Durairaj, supdt. (AR), for the Appellant. Shri N. Vishwanathan, Advocate, for the Respondent. ORDER Per: B. Ravichandran, Member (T)]. - The Revenue is in appeal against the refund order passed by the Commissioner of Central Excise, Madurai. In the refund proceedings the Commissioner upheld the findings of the original authority regarding the tax liability of the respondent for t....
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....nder Construction of Complex service. However, he supported the findings of the lower authorities that no additional tax can be collected as the main activity itself is not taxable. We note that the concurrent findings of the lower authorities on the issue of easement rights and the tax liability was not specifically contested with any substantial ground by Revenue; rather contest is only on other....