TMI Blog2013 (5) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER This appeal arises out of Order-in-Appeal No. SR/199/NGP/ 2011, dated 13-1-2011 passed by the Commissioner of Central Excise Customs (Appeals), Nagpur. Where by Service Tax demand under category of Commercial Industrial Services have been confirmed against the appellant amounting to ₹ 96,191/- along with penalty under Section 11 of the Act, of the same amount. 2. The brief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the amount already received from Ordnance Factory, Nagpur, apparently with an intent to evade payment of Service Tax. Thus it appeared that the appellant has suppressed the facts from the department by not intimating the facts about carrying out such taxable service and have rendered themselves liable for penal action under Section 78 of the Finance Act, 1994. Therefore a show cause notice was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rried out by the appellant is prima facie for industrial purpose and constitutes a taxable service, hence he ordered to deposit the full amount of disputed tax as a pre-deposit for hearing of the appeal. 5. As the appellant could not deposit the amount of assessed tax directed, the appeal was dismissed by the impugned order. 6. The appellant had not appeared in spite of two notices issued fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontractor for civil works since 2006-07 and further certified that the works executed by the appellant, is for purpose of use by Ministry of Defence. 8. In this view of the matter, it can be held that the construction works carried out by the appellant for Ordnance Factory is not classifiable as Commercial or Industrial Construction Services under the Finance Act, 1994, and accordingly, the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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