2017 (4) TMI 589

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..... hanna, DR, for the Respondent. ORDER [Order per : Ashok K. Arya, Member (T)]. - The appellant is in appeal against the Order-in-Appeal Nos. 111-112(RDN/ST/JPR-I, dated 28-6-2012 passed by the Commissioner (Appeals), Jaipur. The order-in-appeal confirms the demand of service tax along with interest. 2. The appellant has been represented by ld. Advocate, Ms. Rinky Arora and Revenue has been .....

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..... .R. 479 (Tri.-Del.); (c)      CESTAT decision in the case of M/s. Indrajeet Singh Jadourn v. CCE, Jaipur - Final Order No. 50796/2014, dated 27-2-2014. 4.1 She further states that CESTAT's Chennai decision in Macro Marvel Projects Ltd. (supra) by way of dismissal of the Revenue's appeal in effect has been endorsed by the Hon'ble Supreme Court and reported in 2012 (2 .....

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..... an Cooperative Dairy Federation is not a commercial organisation and as per Circular No. 80/10/2004-S.T., dated 17-9-2004 (Para 13.2) there is no liability to service tax, on construction of non-commercial or non-industrial structures, has not been examined by the impugned order. Consequently, the impugned order is set aside and the matter is remanded for decision afresh for examination of full fa .....

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