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TMI Blog2025 (5) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Shri Ravinder Jangu, Authorized Representative for the Respondent ORDER S. S. GARG : The present appeal is directed against impugned order dated 02.08.2013 passed by the Commissioner (Appeals), Central Excise, Chandigarh-II, whereby the learned Commissioner (Appeals) has partially allowed the appeal of the appellant by reducing the service tax demand from Rs.2,98,921/- to Rs.98,876/-, alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the appellant failed to deposit the service tax involved on the services so provided. Accordingly, the appellant was issued the show cause notice proposing demand of Rs.2,98,921/- under proviso to Section 73(1) of the Finance Act, 1994 alongwith interest u/s 75 of the Act and penalties under Sections 76, 77 and 78 of the Act. After following the due process, the Original Authority confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals), Central Excise, Chandigarh-II vide OIA No. JAL-EXCUS-000-APP-122-13-14 dated 20.09.2013 in the case of M/s Sarup Singh Randhawa vs. Dy. Commr., C.Ex., Ropar. Further, in the grounds of appeal, it has been stated that the Board vide Circular No. B-2/08/2004-TRU dated 10.09.2004, has clarified that, "such constructions which are for use of organization or institutions being established ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m section 65(105)(zzg) of Management, Maintenance & Repair Services to section 65(105)(zzq) & 65(25) under sub clause (d) of Commercial or Industrial Construction Services. The appellant has also relied on the decision of the Tribunal in the case of Dr. Lal Path Lab vs. Commissioner - 2006 (4) STR 527 (Tri-Del.) wherein it has been held that the service tax under the wrong classification Head, wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entical services rendered by one Sarup Singh Randhawa to BBMB, Nangal, the Commissioner (Appeals) has dropped the demand vide OIA dated 20.09.2013, which has been also produced on record. 9. Further, we find that the issue involved in the present case is also covered by the decision of the Tribunal in the case of Nagarujna Construction Co. (supra) wherein it has been held that when the services a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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