2014 (12) TMI 825

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..... Advocate, for the Respondent. ORDER Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present  appeal. We have heard Shri B.B. Shama, ld. A.R. for the Revenue and Shri K.K. Sharma, ld. Advocate for the respondent. 2. As per facts on record the respondent was registered with the  Service Tax Department for providing the taxable "constructio .....

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..... nfirmed the demand as proposed in the show cause notice and also imposed penalty under Sections 76 and 78 of the Finance Act, 1994. 4. The Commissioner (Appeals) examined the agreement entered into by the assessee with their customers and found that the scope of the work was as under : (i)      Plinth Leveling (ii)    Slab Casting (iii)   .....

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..... ed under the said activity, it has to be held that the appellant was providing only finishing services in which he will not be entitled to the benefit of abatement in terms of the Notification. However we find that it is not only flooring and tile activities which the appellant has undertaken. Reading of the entire contract shows complete construction activity which include flooring and tile activ .....

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