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2015 (7) TMI 883 - CESTAT MUMBAIDemand of service tax - Construction of residential complex service - Held that:- Repair work of shop floor in the Ordinance factory owned and control by the Government of India, Ministry of Defense, does not qualify under the category of 'commerce or industrial construction service' and accordingly, I hold that no tax is payable by the appellant under the category of 'commercial or industrial construction service'. The demand confirmed vide the impugned order is set aside and all the penalties are deleted. - Decided in favour of assessee.
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