2018 (6) TMI 252

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..... tc. - Works Contract Services or Commercial or Industrial Construction Service - Held that:- The nature of the activity carried out by the appellant for Jaipur Development Authority was in the nature of finishing services. One of the work orders was for fixing of automatic sliding door at Rajasthan State Co-operative Bank’s head office building. The second work order was pertaining to fixing of do .....

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..... pute pertains to two work orders executed by the appellant for the Jaipur Development Authority during the period 2006-07 to 2008-09. The activity relates to finishing work (wood and metal joinery carpentry) relating to Automatic sliding door at Rajasthan State Co-operative Bank Head Office building in one work order. The second order relates to the finishing work like fixing of doors windows .....

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..... rders was executed prior to 01.06.2007 and hence will not be liable for service tax under the category of CICS. 5. Countering the argument, ld. AR appearing for the Revenue justified the impugned order. He drew our attention to the nature of the work orders discussed by the Commissioner (Appeals) in the impugned order. It is his submission that the work orders are with reference to finishing wo .....

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