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TMI Blog2014 (1) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice; and for reasons recorded for such conclusion. This is a fundamental obligation of the authority, having regard to the fact that there is facially an overlapping between several taxable services enumerated in Section 65 of the Act - The order of the adjudicating authority clearly fails to deliver upon this obligation, of resolution of a dispute as to classification. Even the show cause notice dated 16.11.2010 does not specify the particulars of the service allegedly provided by the appellant, in relation to ACP cladding work executed in favour of the recipient and thus fails to provide adequate notice to the appellant - Decided in favour of assessee. - Appeal No.57571 of 2013 - Final Order No. 58519/2013 - Dated:- 9-12-2013 - Mr. G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since commercial or industrial service provided in respect of roads is excluded from the definition of commercial or industrial construction service; the activity is not taxable. In elaboration of this contention, the appellant contended that services provided for toll gates (for which the ACP cladding was provided) was in fact a service provided in respect of roads, the service provided by the appellant, though generically falling under commercial or industrial construction service provided by the appellant is however excluded by the specific exclusionary clause in Section 65(95b) of the Act. 4. The Deputy Commissioner of Central Excise, Jaipur I vide adjudication order dated 30.12.2011 confirmed service tax of Rs.1,93,693/- and appropri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Counsel for the appellant, no processing or production of goods for the recipient of the service was provided by the appellant in APC cladding; and the activity is thus outside the purview of BAS. We have recorded this submission of the ld. Counsel addressed before us. We however find no mention of the exact nature or details of the activity which were considered by Revenue to constitute ACP cladding, either in the show cause notice, in the adjudication order or in the appellate order either. Be that as it may. 7. Since the appellant had specifically asserted that the service provided by it in respect of ACP cladding falls generically within commercial or industrial construction service; since this contention of the appellant was specif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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