2016 (9) TMI 1104

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on perusal of the work order placed by HPCL, we find that the work assigned thereunder relate to civil construction, which fall under the category of Commercial and Industrial Construction service. We also find that in an identical case, this Tribunal in the case of Subhash Khandelwal & Sons vs. CCE, Jaipur - I [2011 (9) TMI 417 - CESTAT, NEW DELHI] has allowed the appeal holding that pre-commissi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d. 2. The learned Advocate appearing for the appellant submits that pursuant to the work order issued by M/s Hindustan Petroleum Corporation Ltd. (HPCL), the appellant had provided the services namely, site clearance, excavation, earth/sand filling etc., which are categorised under the taxable service of Commercial and Industrial Construction service, on which service tax liability has been dis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nding recorded in the impugned order. 3. We have heard the learned Counsel for both the sides and perused the records. We find that the appellant is registered with the Service Tax Department for providing the taxable service namely, Commercial or Industrial Construction service, on which service tax liability has been discharged. Further, on perusal of the work order placed by HPCL, we find th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X