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2019 (2) TMI 1360 - AT - Central ExciseLevy of service tax - Commercial or Industrial Construction Service - case of appellant 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 - Held 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 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.
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