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TMI Blog2015 (7) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... pdt. (AR) ORDER Per: M V Ravindran: 1. These appeals are directed against Order-in-Appeal No.PII/173/2009 dated 21/08/2009 passed by Commissioner of Central Excise (Appeals), Pune. 2. Heard both sides and perused the records. 3. The issue involved in this case is that the appellant was rendering services of "Commercial or Industrial Constructions Services". The appellant had undertaken variou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the service tax liability along with interest and imposed penalties on the construction activities of sugar factories. Revenue as well as the assessee are in appeal before us. 4. Learned Counsel for the appellant/assessee submits that they have already discharged the service tax liability of the construction activities undertaken by them on sugar factories. It is his submission that they had a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consideration to the submissions made by both the sides and perused the records. 7. As regards the appeal filed by the department, we find that the first appellate authority as well as the adjudicating authority have clearly recorded that construction activity undertaken by the appellant/assessee was in respect of various activity undertaken by the appellant/assessee was in respect of various e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... institution; following the ratio laid down by the Tribunal's decision, we hold that revenue's appeal is devoid of merits and is rejected. 9. As regards the appeal filed by the assessee, we find that the impugned order confirming the demand along with interest is correct, as the construction activity undertaken of sugar factories will fall under the service tax net under the category of co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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