9911796707
TMI Blog2014 (12) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... material on record nor any submission by the petitioner before us to identify any error in the adjudication order in so far as the valuation or classification recorded by the adjudicating authority in respect of site formation. - stay granted partly. - ST/55878/2013 - Stay Order No. 52046/2014 - Dated:- 10-6-2014 - Mr. G. Raghuram and Mr. R.K. Singh, JJ. For the Appellant : Shri Abhas Mish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be falling under either of the two taxable services. 2. In response (to the Show Cause Notice), the petitioner pleaded that commercial or industrial construction service was provided to Government or Public Sector Undertakings; that the constructions were not primarily for commercial or industrial purposes and were therefore excluded from the scope of the taxable service defined under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority had categorised in a tabular form the several services provided by the petitioner to several recipients, year wise and had excluded a substantive portion of commercial or industrial construction services provided to Government or Public Sector Undertakings, on the ground that these were not primarily for commercial or industrial purposes and therefore were outside the purview of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Corporation is irregular and the unsustainable. Since these bodies are engaged in public services for the benefit of farmers and the godowns augment agriculture production by facilitating storage of food grains and seeds. 6. Prima facie, we are not inclined to the view that activities of HAFED or Haryana Seeds Development Corporation are non-commercial. Further there is neither any pleading or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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