2019 (8) TMI 1183

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..... a Srivastava (C.A.) for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Anil G. Shakkarwar After hearing both the sides duly represented by Shri Dharmendra Srivastava learned Chartered Accountant appearing for the appellant and Shri Pawan Kumar Singh learned A.R. for Revenue, we note that through the impugned order service tax under the category of 'Commercial & Industri .....

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..... er relied on Final Order No.70559/2017 dated 05/06/2017 issued by this Tribunal in the case of Gambhir Construction Company vs. Commissioner of Central Excise & Service Tax, Lucknow. The learned Chartered Accountant on behalf of the appellant has submitted that this Tribunal held that in view of various documents produced before the Court, it was established that the construction work was alongwit .....

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..... be executed alongwith material. We, therefore, are of the opinion that in so far as the confirmation of service tax under 'Commercial & Industrial Service' is concerned, the matter needs to be re-verified at the level of Original Authority who shall take into consideration the facts of the case and provisions of law and the said Final Order of this Tribunal in the case of Gambhir Construction Com .....

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