2008 (5) TMI 189

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....nt. Shri Amit Jain, DR, for the Respondent. [Order per : Justice S.N. Jha, President]. - The dispute in this appeal relates to "commercial or industrial construction service" as a taxable service. The appellant is a civil contractor. Undisputedly, for constructions of commercial or industrial nature, it is paying service tax. The dispute herein is with respect to the construction of the Emba....

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....strial construction service". 3. On behalf of the Revenue, it was submitted by the learned DR that the appellant has not brought on record the complete agreement, and in the absence of particulars about the use of the building it is not possible to say conclusively whether the construction was intended for 'commerce or industry' within the meaning of Section 65(25b) of the Finance Act. Learned ....