TMI Blog2019 (6) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... at whether the service provided by the appellant is for commercial purpose or for other public amenities. Despite the contract submitted to the original authority, he has not considered the same properly. As regard the claim of the appellant that the services are of work contract as the same was provided as turnkey project with material and work contract tax was paid in this regard. The necessa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Counsel appearing on behalf of the appellant submits that the adjudicating authority has confirmed the demand on the ground that no evidence was produced that whether the service provided by the appellant is of commercial nature or otherwise. He submits that the work contract was submitted to the adjudicating authority which shows that the service of construction is not for commercial purpose bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is not for commercial purpose. The appellant had submitted the contract agreement with various government authorities from which it can be seen that whether the service provided by the appellant is for commercial purpose or for other public amenities. Despite the contract submitted to the original authority, he has not considered the same properly. As regard the claim of the appellant that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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