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TMI Blog2018 (5) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... ommr (AR) for respondent Per: S.K.Mohanty This appeal is directed against the impugned order dated 01.09.2014 passed by the Commissioner (Appeals), Central Excise & Customs, Goa. 2. Brief facts of the case are that during the disputed period, the appellant was awarded with the work order for undertaking 'Civil Masonary Work' for M/s Prabhu Constructi on, Panaji, Goa. During the course of scru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) vide impugned order has upheld the adjudication order. 3. Learned Advocate appearing for the appellant submitted that the appellant had undertaken the activities of construction of flats as sub - contractor for M/s Prabhu Construction. He contended that since the activities were for the construction of residential flats, which were less than twelve in numbers, such activities canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of RCC S l ab s / Beams , Excavation of Tank, Rubble Packing for Foundation, Cement Plastering of Walls / Ceiling etc., such services cannot be classifiable as 'Construction of Residential Complex Services' and should be taxed under the category of 'Construction of Commercial or Industrial Service'. 5. Heard both sides and perused the records. 6. We find that M/s Prabhu Construction ha d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant had supplied any material for execution of the job or had paid VAT/Sales Tax into the Government exchequer with regard to purchase of any goods. Thus, the contention of the appellant cannot be accepted that it had provided 'Works Contract Service' to M/s. Prabhu Construction. 7. Therefore, we do not find any infirmity in the impugned order so far as it upheld the adjudged demand confi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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