2026 (5) TMI 434

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....HAGYA DEVI, MEMBER (TECHNICAL) Mr. P. Raghunathan, Consultant for the Appellant. Mr. Vinod Kumar Garwhal, Superintendent (AR) for the Respondent. ORDER PER: R. BHAGYA DEVI Briefly the facts are that the appellant M/s. ABM Builders Pvt. Ltd. Kochi who are rendering services under the category of 'Site Formation Services' and 'Commercial and Industrial Construction Services'. The Comm....

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....rder No. 20198/2019 dated 25.02.2019, the sub-contract was held to be eligible for the benefit of the exemption granted to the main contractor. 3. The Learned Authorized Representative for the Revenue reiterated findings of the Commissioner (Appeals) in the impugned order. 4. Heard both sides. We find that in the case of M/s. ABM Civil Ventures Pvt. Ltd. (Sister concern of the appellant) vs.....

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.... Use" in the explanation to definition of residential complex service, the other aspects need not be considered. In view of the discussion above, the impugned order cannot be sustained and accordingly the same is set-aside. Appeal is allowed with consequential relief to the appellant"." The said decision has been followed by the Tribunal in case M/s Rama Construction Company [2018-TIOL-535-CESTAT-....

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....pect of the above works." Accordingly, we are in agreement with the submissions made by the appellants that demands in respect of these services cannot be upheld". 4.1 In the instant case also, the impugned order observes that the appellant was a sub-contractor for the work order issued by M/s. Degremont Ltd. for the construction of water treatment plant for Kerala Water Authority, whi....