2019 (7) TMI 68

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....the Appellant Shri Sanjay Jain, AR for the Respondent ORDER After hearing both the sides, we find that the appellant was engaged in providing taxable service under the category of 'commercial and industrial construction service' and was service tax registered payee. 2. The short question required to be decided in the present appeal is as to whether the appellants is entitled to small s....