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2015 (10) TMI 2215 - CESTAT KOLKATA

2015 (10) TMI 2215 - CESTAT KOLKATA - TMI - Construction service - border fencing - Held that:- Undisputedly, the issue involved in the present case centers around leviability of Service Tax on the services rendered by Appellant relating to border fencing work assigned by M/s.National Projects Construction Ltd.. This Tribunal vide Order [2015 (3) TMI 303 - CESTAT KOLKATA] has disposed of the appeals filed by other appellants on the said construction work. - Decided in favour of assessee. - Misce .....

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evenue submits that there has been delay in filing the Appeal before this forum. We have gone through the said Application. In the application it is stated at para 4 that the Applicant stays at Agartala, Tripura which is approximately 130 KM away from Shillong. The applicant is involved in construction works namely border fencing, assigned by M/s.National Projects Construction Ltd., along with other parties who were also issued with similar show cause notices. He submits that it became difficult .....

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