2024 (5) TMI 411

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....E MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. C L MAHAR Ms Himanshi Patwa , Advocate for the Appellant - Assessee Shri Rajesh K Agarwal , Superintendent ( AR ) for the Respondent-Revenue ORDER RAMESH NAIR The brief facts of the case are that the appellant have provided services as follows:- a) Construction of police station and residenti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...."ONGC"). The demand of service tax was confirmed under Commercial or Industrial construction service. 2. Ms. Himanshi Patwa, Learned Counsel appearing on behalf of the appellant/ Assessee submits that there were various types of services provided to different parties but there is no bifurcation of demand. However, all the services were provided to Government body therefore the construction s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nstruction Company V. Commissioner of Central Excise & ST, Rajkot [ Service Tax Appeal No. 12006 of 2014-DB] * Anand Construction Co. V. Commissioner of Central Excise, Kolhapur 2013 (33) taxmann.com59 (Mumbai- CESTAT) * Max Logistics Ltd V. Commissioner of Central Excide, Jaipur 2017 (47) STR 41 (Tri.-Del) * CST V. Melange Developers P. Ltd. 2020 (3) GSTL 116 (LB) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent vise bifurcation should be made, The levy of service tax depends on the nature of service and the category of the service recipient particularly when the assessee claim exemption on account of service provided to Government. After passing the impugned order various judgments were delivered on the identical issue which was neither before the Adjudicating Authority nor the same was considered. T....