2009 (9) TMI 729

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..... sing an order of original authority dropping proposal to demand Service Tax from the appellant on cleaning activity undertaken by it in various buildings set up and maintained at Tirupathi by the Tirumala Tirupathi Devasthanam during the period from 16-6-2005 to 31-3-2006, the Commissioner confirmed a demand of Rs. 28,54,217/- and imposed penalties u/s 76, 77 78 of the Finance Act, 1994 (the Act .....

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..... classified as taxable service specified under Section 65(24b) of the Act. He also submits that the Commissioner has erroneously confirmed demand of Rs. 27,98,252/- whereas the tax due as per the revision order is actually Rs. 16,02,895/-. We also heard ld. SDR. 2. After carefully perusing the records of the case and submissions by both sides, we find that, prima facie, the impugned activity is .....

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