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2018 (3) TMI 354 - AT - Service TaxCommercial or Industrial Construction Services - service provided to Agriculture Produce Market Committee, Ahmednagar - Held that: - issue has been squarely decided in the case of M/s. A.B. Projects Pvt. Ltd. Versus Commissioner of Central Excise, Nagpur [2017 (8) TMI 518 - CESTAT MUMBAI], where it was held following the CBEC Circular, we can reach to the conclusion that the activities of APMC in respect of these contracts are not commercial in nature. Thus these contracts are not covered under the purview of commercial and industrial construction service - appeal allowed - decided in favor of appellant.
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