9911796707
TMI Blog2013 (6) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... acie eligible for the benefit of Notification No.1/2006-ST. Tribunal inn the case of Agrim Associates Pvt. Ltd (2011 (4) TMI 845 - CESTAT, NEW DELHI) also held a similar view. - prima facie case is in favor of assessee - stay granted. - ST/498/2012 - S/303/13/CSTB/C-I - Dated:- 30-1-2013 - Shri P R Chandrasekharan And Shri Anil Choudhary, JJ. For the Appellant : Mr. J.C. Patel, Advocate For the Respondent : Mr. K.L. Goyal, Commissioner (A.R.) Per: P.R. Chandrasekharan: The appeal and stay application are directed against Order-in-Original No. 45/PIII/ST/2011-12 dated 21/03/2012 passed by the Commissioner of Central Excise Service Tax, Pune III, Commissionerate. 2. The appellant, M/s. The Carpenters are providing s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of existing buildings and he submitted copied of the work orders received by them from various hotels who are their clients, which are all in existence and operating and the contracts awarded for interior work, wood work, loose and fixed furniture for the rooms in the hotel and also in the clubhouse, health club, etc. Accordingly, the learned counsel submits that the activity undertaken by them will not come under completion and finishing services under clause (c) of the Commercial or Industrial Construction Service' but under clause (d) which deals with repair, alteration, renovation or restoration or similar services in relation to building or civil structure. He also relies on the decision of this Tribunal in the case of Agrim Associa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is - (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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