2008 (11) TMI 592

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..... pugned order, the appellant is required to pre-deposit the following amounts of Service/Penalties. (i) Service Tax - Rs. 4,73,23,713/- (ii) Equal penalty under Section 78 (iii) Penalties under Section 76 and 77 2. The learned consultant who appeared on behalf of the appellant stated that the appellants have been awarded with a work contract by NTPC for construction of a reserviour, which w .....

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..... ong case on merits. He further referred to the decision of the Chennai Bench in the case of Diebold Systems (P) Ltd. v. CST, Chennai - 2008 (9) S.T.R. 546 (Tri.-Chennai). Further, he referred to a large number of decisions of this Bench and other benches which have held that whenever a new service is introduced it cannot be charged to Service tax under the guise of some other service for earlier p .....

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..... On a very careful consideration of the issue, we find that the contract is clearly a works contract as seen from Para 5.1 of the contract. The same is reproduced below. 5.1.0 The award of work under this contract is on Works Contract Basis . You shall be responsible for payment of any tax levied on the transfer of property of goods involved in the Works Contract under Chattisgarh State Govt .....

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