TMI Blog2015 (7) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... commerce or industrial construction service' and accordingly, I hold that no tax is payable by the appellant under the category of 'commercial or industrial construction service'. The demand confirmed vide the impugned order is set aside and all the penalties are deleted. - Decided in favour of assessee. - Appeal No. ST/87612/2013-Mum - Final Order No. A/629/2015-WZB/SMB - Dated:- 8-12-2014 - A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, wherein, the contract was awarded by Military Engineering Service, Government of India. The appellant contested the show cause notice issued for the demand for residential quarters. The appellant offered to pay tax in respect of the flooring work in the Ordinance factories under the Commercial or Industrial Construction service and accordingly, they paid the tax of ₹ 1,70,131/- and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of India, Ministry of Defense, are not taxable as per the TRU Circular. Further, in Order-in-Original tax of ₹ 1,70,131/- under the category of commercial and industrial construction service for construction of shop flooring of the Ordinance factory is wrongly confirmed. The Commissioner (Appeals) have dropped the demand in respect to the category of 'construction of residential co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is in appeal before this Tribunal. 3. The Ld. Counsel for the appellant urged that under the facts and circumstances, the tax was paid by the appellant under the commercial or industrial construction service for repairs of shop floor in the Ordinance factory, which is directly under the control of Government of India, does not qualify as taxable service and as such the Ld. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed vide the impugned order is set aside and all the penalties are deleted. Accordingly, the appeal is allowed. The appellant will be entitled to the refund of tax and interest already paid with interest as per Rules, I further direct the revenue authority to refund the amount of tax and interest deposited by the appellant within a period of 45 days from the receipt of a copy of this order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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