9911796707
TMI Blog2012 (7) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... rd's Circular No. 110/4/2009-ST dated 23.2.2009. Activity undertaken by the appellant is not covered under the category of "commercial or industrial construction service" - ST/154/2010-Mum - S/558/2011/CSTB/C-I - Dated:- 14-11-2011 - Ashok Jindal, P R Chandrasekharan, JJ. For Appellant: Shri G L Deshpande, Adv. For Respondent: Shri V K Agarwal, Addl.Commr.(AR) Per: P R Chandrasekhar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... struction Service' and demanding service tax of Rs.67,79,026/- on the services rendered by the appellant for the period 10.09.2004 to 31.03.2009. The show-cause notice was adjudicated vide the impugned order and the learned Commissioner confirmed the demand of service tax of Rs.67,79,026/-, interest thereon and imposed a penalty of equivalent amount under Section 78 of the Finance Act, 1994 apart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustrial or Commercial Construction Service as classified by the learned Commissioner and, therefore, the entire demand is unsustainable in law. The learned Counsel also relies on the judgement of this Tribunal in the case of Karnataka Land Army Corpn Ltd. vs. Commissioner of Service Tax, Bangalore and Govindaswamy Balraj vs. CCE Mangalore in support of his contention. 4. The learned A.R. ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rties, whether immovable or not is leviable to service tax under Section 65(105)(zzg) of the Finance Act, 1994. From the Board's Circular it is clear that activity undertaken by the appellant is not covered under the category of "commercial or industrial construction service". Thus, we find that the appellant has prima facie established a case in their favour against pre-deposit of service tax dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
