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TMI Blog2013 (7) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... cts have to be gone through and verified by the original adjudicating authority on being agitated by the appellants who have now been given the copies of the contracts available with the department. – Appeal allowed. - ST/10605/13 - A/10622/WZB/AHD/2012 ,M/12252/WZB/AHD/2013 - Dated:- 23-4-2013 - M V Ravindran And H K Thakur, JJ. For the Appellant : Shri Jigar Shah, Adv. For the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing construction of Road services which are not taxable. Accordingly, out of the total demand of Rs.33,33,57,216/- only a demand of Rs.11,26,76,524/- was confirmed and an amount of Rs.22,06,80,692/- was, inter-alia, dropped. 2. Heard both sides on stay application. 3. Learned Advocate for the Appellants argued that dropping the demand related to the repair and maintenance of roads which is equ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des for some time, it is observed that adjudicating authority in para 49.2.2 has confirmed the demand on the following basis: 49.2.2. The Noticee has submitted copy of page 2 to 9 out of total page of 88 of contract dated 01/01/2008 entered into between the Noticee and M/s. Suzlon Infrastructure Ltd. I have perused the said contract and find that the same is for carrying out Roads, Culverts, K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture Pvt. Ltd., M/s.Suzlon Infrastructure Limited, M/s.Suzlon Infrastructure Services Limited and S.E. Forge. Hence, I do not agree with the contention of the Noticee that they have carried out activity of construction of Road for the above said parties and I confirm the demand of Service Tax on the amount of Rs.86,54,09,303/- received by them under contracts mentioned at Sr.No.1 to 4 8 as list ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants who have now been given the copies of the contracts available with the department. After granting the stay the main appeal itself is taken up for disposal. In view of the above observations, the case is required to be remanded to the adjudicating authority directing the appellants to present their case before the original adjudicating authority to establish that the relevant con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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