2023 (3) TMI 1128

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.... Shri Rajesh Agarwal, Superintendent (AR) for the Respondent ORDER The brief facts of the case are that the appellant are engaged in providing service of painting job in industrial sector which is covered under the category of 'Industrial or Commercial Construction Service' for the purpose of levy of service tax as per the definition provided in Section 65(1) of the Finance Act, 1994. The D....

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....order in original, the appellant filed appeal before the Commissioner (Appeals) who rejected the appeal filed by the appellant therefore, the present appeal. 02. Shri S. Suriyanarayan, learned counsel appearing on behalf of the appellant submits that the learned Commissioner (Appeals) held that the demand of service tax is payable under Management, maintenance and repair service. It is his subm....

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.... BALAJI CONTRACTOR Vs. COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II- 2017 (52) S.T.R. 259 (Tri.-Del.) • CONTINENTAL FOUNDATION JT. VENTURE Vs. COMMR. OF C.EX., CHANDIGARH-I- 2007 (216) E.L.T. 177 (S.C.) • VIJAY KUMAR KATARIA V/s. COMMISSIONER OF CENTRAL EXCISE, DELHI- 2019 (20) G.S.T.L. 292 (Tri-Del) 03. Shri Rajesh Agarwal, learned Superintendent (AR) appearing on behal....

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.... cause notice therefore, on this ground alone the impugned order is not sustainable. However, since the learned Commissioner (Appeals) has upheld the demand under Management, maintenance and repair service and not under Industrial or Commercial Construction Service the matter needs to be reconsidered by the learned Commissioner (Appeals). 05. The learned Commissioner (Appeals) shall decide the ....