LAKSHMI CONSTRUCTIONS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) ALTHOUGH this matter has come in the stay list, prima facie it appears that the appeal can be disposed off.

(2.) It is the submission of the learned counsel that laying of the cable does not come within the purview of commercial and industrial construction as has been defined by Section 65(105)(zzq) read with the definition of the said expression under Section 65(25b) of the Finance Act, 1994. For convenience of reference, he invited our attention to pages 6 & 7 of the appeal memorandum where definition of the above expression has been reproduced as under:

(3.) REVENUE supports the adjudication and submits that the appellant has collected service tax from BSNL. Therefore they have to become liable under the law for the service aforesaid.