2013 (11) TMI 645

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..... preferred against the adjudication order dated 24.10.2011 passed by the Commissioner , of Central Excise, Jaipur I. The adjudicating authority confirmed the service tax demand of Rs.1,35,24,936/- besides imposing penalty and directing recovery of the amount as stipulated. 2. Revenue assumed that since the petitioner was providing a bouquet of services such as POP work, granite work, tile work, PO .....

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..... e (c) of Section 65(25b) of the Act. 3. The petitioner contended before the adjudicating authority that it had provided services falling within the framework of sub-clause (d) of Section 65(25b), namely, repair, alteration, renovation or restoration of, or similar services in relation to building or civil structure, pipeline or conduit and that these activities fall outside the purview of sub-cla .....

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