RAJU

Appeals have been filed by both the Revenue as well as the assessee against the order of Commissioner (Appeals).

2. Learned counsel for the assessee pointed out that M/s Sintex BAPL Ltd (SBL) are a service provider of various categories of taxable services including construction services for industrial and commercial building and civil structure. SBL had filed a refund claim of Rs. 1,45,53,618/- for the period March 2011 to November 2011 on the grounds that they had paid the service tax for providing the construction services of building of structures of government and semi government organizations involved in providing education or health services. He argued that the said organizations to whom services were provided were non-commercial in nature, and therefore, no service tax was payable. During the scrutiny of refund claim, it was found that the s