2013 (11) TMI 97

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..... prima facie case that the service rendered by them is not classifiable under ‘commercial or industrial construction service’. What is required to be examined in this case is whether the service tax liability arises if both sides agree that the service is liable to service tax or an independent authority can still decide the service is liable to service tax. Prima facie, in our opinion, the dispute .....

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..... , 1994. 2. The learned advocate on behalf of the appellant submits that the appellant did not participate in the adjudication process before the original authority and during the appeal proceedings before appellate authority, the appellant participated and submitted that the activities undertaken by them do not fall under the category of commercial or industrial construction service at all. Fo .....

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..... vice tax under the category of commercial or industrial construction service . The appellant has received the service tax amount also from BSNL. Since both sides had no doubt about their liability for service tax and the issue was not contested before the original authority, the impugned order passed by the Commissioner (A) on this ground has to be sustained. 4. We have considered the submissio .....

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