2019 (3) TMI 1505

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....tion of Toll Plaza, Factory Buildings, Residential Complexes, which is subject to service tax under the category of Commercial and Industrial Construction Services and Construction of Residential Complex Services. They had also undertaken repair of roads and these according to department was subject to levy of service tax under Maintenance or Repair Services. Further that, appellants had provided advice of engineering and were liable to service tax under Consulting Engineering Services for such activities. Show-cause notice was issued proposing to demand service tax under these categories. After due process of law, the original authority confirmed the demand along with interest and imposed penalties. Aggrieved, the appellants are now before....

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....ese are part of national highway and are exempted from levy of service tax. He relied upon the decision of the Tribunal in the case of M/s. Phoenix Engineering Vs Commissioner of Central Excise, Nagpur reported in 2015 (39) S.T.R. 337 (Tri. -Mum.). In regard to the demand under Consulting Engineering Services, the learned counsel submitted that the appellants are not rendering any consultancy services. They are engaged in construction activities. He relied upon the decision in the case of M/s. Shakumbari Sugar & Allied India Ltd., Vs Commissioner of Central Excise, Meerut-I reported in 2006 (4) S.T.R. 567 (Tri. -Del.). 3. The learned Authorised Representative Shri B. Balamurugan supported the findings in the impugned order. 4. Heard both....