TMI Blog2019 (2) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... g the exact nature of the service provided. In view of above, we are unable to take a clear view as to the nature of the activity engaged in by M/s D.S. Green Agro Tech and consequently whether the construction activities undertaken will fall within CICS. The claim of the appellant that the activities are appropriately classifiable under WCS also has not received consideration by both the authorities below who did not examine the claim of the appellant for WCS. The Original Authority is directed to finalize the matter in denovo adjudication within a period of three months from the date of receipt of this order - appeal allowed by way of remand. - Excise Appeal No. 52973 of 2015 - Final Order No. 50277/2019 - Dated:- 14-2-2019 - Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalties under Section 77 and 78 of the Finance Act, 1994. When the Original Authority s order was challenged before the Commissioner (Appeals), the impugned order was passed in which the original order was upheld. This order is under challenge in the present proceedings. 2. The appellant is represented by Shri M.K. Sharma, learned Consultant and Revenue is represented by Shri G.R. Singh. 3. Learned Consultant submitted that the demand for service tax was not justified. The arguments advanced are summarized below :- (i) He submitted that the construction activities were undertaken for M/s D.S. Green Agro Tech, which was engaged in agricultural activities. He submitted that the definition of commercial or industrial construction ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on cited by the appellant in resisting the levy of service tax under CICS is that the recipient of service i.e. M/s D.S. Green Agro Tech is engaged in agricultural activity and such activities cannot be considered as commerce or industrial activity. After perusal of the entire record, we find that there is no documentary evidence on record to indicate the exact nature of the activities undertaken by the service recipient. The lower authorities have held that such activities are towards commerce or industry. The Original Authority has recorded that the notice to whom the show cause notice was issued has failed to clarify the matter and have not produced any document evidencing the exact nature of the service provided. In view of above, we ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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