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2018 (5) TMI 219 - CESTAT MUMBAICommercial or Industrial Construction Service - case of appellant is that since the activities were for the construction of residential flats, which were less than twelve in numbers, such activities cannot be considered as taxable service, under the category of ‘Construction of Commercial or Industrial Service’ - Held that: - It is evident from the work entrusted to the appellant that the same are not for construction of residential houses. Since the appellant is an independent service provider, the activities undertaken by it, in our considered view, should not fall under the category of ‘Construction of Residential Complex Service’. Further, the documents do not indicate that the appellant had supplied any material for execution of the job or had paid VAT/Sales Tax into the Government exchequer with regard to purchase of any goods - contention of the appellant cannot be accepted that it had provided ‘Works Contract Service’ to M/s. Prabhu Construction. Appeal dismissed - decided against appellant.
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