2016 (12) TMI 1068

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..... ri Sanjay Kumar Tiwari, Advocate for the respondent. Per B. Ravichandran: The Revenue is in appeal against the order dated 20.09.2011 of Commissioner (Appeals), Bhopal. The respondents are engaged in the activity of Commercial Construction. The dispute in the present appeal relates to the services provided by the respondent for 'Bhopal Vikas Pradhikaran' for construction of commercial portion of .....

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..... ecords. 3. The point for consideration is the service tax liability of the respondent for construction activity of commercial portion of ISBT. We find that the Revenue is contesting the finding of the lower authorities on the ground that the exclusion available under "Commercial or Industrial Construction Service" for transport terminals cannot be applied to the commercial portion of the ISBT con .....

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..... rvice tax liability in full has been discharged by the M.P. Housing Board and the same has not been disputed. The only point of contest by the Revenue is that the amount should have been deposited by the respondent not by M.P. Housing Board. In view of the clear finding by the lower authorities that the service tax liability has been fully discharged by the Housing Board and the same has been appr .....

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