TMI Blog2016 (12) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... 994, the taxable service does not include such service provided in respect of the roads, airports, railways, transport terminals, bridges, tunnels and dams. Admittedly, ISBT is transport terminal which is clearly excluded from the definition of “Commercial or Industrial Construction Service” for service tax purposes. When the construction of ISBT is not a taxable service, there cannot be any bifur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnath Commercial Complex and Satellite Plaza Commercial Complex The proceedings initiated against the respondent for recovery of service tax concluded by the Original Authority, who confirmed demand of ₹ 8,26,060/- with reference to construction of M.P. Housing Board and dropped the demand of ₹ 15,53,555/- with reference to construction of commercial portion of ISBT, Bhopal. Against dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of Finance Act, 1994, the taxable service does not include such service provided in respect of the roads, airports, railways, transport terminals, bridges, tunnels and dams. Admittedly, ISBT is transport terminal which is clearly excluded from the definition of Commercial or Industrial Construction Service for service tax purposes. When the construction of ISBT is not a taxable service, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justification in the plea of the Revenue for another payment of service tax by the respondent. We note that in the respondent s own case, on an identical situation, the appeal by the Revenue was rejected vide Final Order No.A/50671 of 2014 dated 21.02.2014. 5. In view of the above discussions and analysis, we find no reason to interfere with the impugned order. The appeal by the Revenue is rej ..... X X X X Extracts X X X X X X X X Extracts X X X X
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