2025 (5) TMI 400

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....nt Shri Ravinder Jangu, Authorized Representative for the Respondent ORDER S. S. GARG : The present appeal is directed against impugned order dated 02.08.2013 passed by the Commissioner (Appeals), Central Excise, Chandigarh-II, whereby the learned Commissioner (Appeals) has partially allowed the appeal of the appellant by reducing the service tax demand from Rs.2,98,921/- to Rs.98,876/-, alon....

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....d that the appellant failed to deposit the service tax involved on the services so provided. Accordingly, the appellant was issued the show cause notice proposing demand of Rs.2,98,921/- under proviso to Section 73(1) of the Finance Act, 1994 alongwith interest u/s 75 of the Act and penalties under Sections 76, 77 and 78 of the Act. After following the due process, the Original Authority confirmed....

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.... (Appeals), Central Excise, Chandigarh-II vide OIA No. JAL-EXCUS-000-APP-122-13-14 dated 20.09.2013 in the case of M/s Sarup Singh Randhawa vs. Dy. Commr., C.Ex., Ropar. Further, in the grounds of appeal, it has been stated that the Board vide Circular No. B-2/08/2004-TRU dated 10.09.2004, has clarified that, "such constructions which are for use of organization or institutions being established s....

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.... section 65(105)(zzg) of Management, Maintenance & Repair Services to section 65(105)(zzq) & 65(25) under sub clause (d) of Commercial or Industrial Construction Services. The appellant has also relied on the decision of the Tribunal in the case of Dr. Lal Path Lab vs. Commissioner - 2006 (4) STR 527 (Tri-Del.) wherein it has been held that the service tax under the wrong classification Head, will....