TMI Blog2014 (1) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... construction works, the value of road construction should also be included in the gross taxable value. In the instant case, it has been claimed that the appellant undertook only construction of road along with allied works for the benefit of the service recipient. On a perusal of the work order available on record, we have found substance in this claim. If that be so, prima facie, a major part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant paid an amount of Rs. 1,24,297/- and same stands appropriated. A major part of the demand is an amount of Rs. 2,99,976/- demanded towards service tax and education cess under the category of commercial or industrial construction service for the period from April to June, 2007. After hearing both sides, we find that the appellant claims to have undertaken a road construction for M/s. Nagarjun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant undertook only construction of road along with allied works for the benefit of the service recipient. On a perusal of the work order available on record, we have found substance in this claim. If that be so, prima facie, a major part of the impugned demand is not sustainable. In this view, we grant waiver of pre-deposit and stay of recovery in respect of the adjudged dues. (Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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