2014 (12) TMI 742

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..... S. Teli, Dy. Commissioner (AR) ORDER Per : B.S.V.MURTHY The brief facts of the case are as under: During the course of audit of the records of the appellants, it was noticed that the appellants are basically engaged in providing consulting engineering service and construction services and service tax was paid by them after the due dates on many occasions during the period from April 2006 to M .....

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..... nition of 'commercial and industrial construction services', the bus terminals are excluded. Regarding the second issue of service tax involving an amount of Rs. 22 lakhs, the department contended that it is towards technical consultancy. However, it was their contention that these are for building of school and hostel and there was no consultancy. 3. We find considerable force in the arguments t .....

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