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TMI Blog2014 (1) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... Aeronautics Ltd. is only about Rs.33,000/-. The issue is arguable in the case of Nuclear Fuel Complex in the light of the Board’s Circular which has been relied upon. The case relied upon by the appellant, that is the case of Nagarjuna Construction Co. Ltd. was in the matter of construction of supply of drinking water and maintenance of sewerage system which cannot be compared with manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties of buildings for Hindustan Aeronautics Ltd. and also for the Nuclear Fuel Complex (NFC) belonging to the Department of Atomic Energy, Govt. of India. On these constructions, the applicant did not pay service tax. The Department was of the view that service tax was payable for such construction also. Based on such reasoning a show-cause notice was issued and adjudicated, resulting in confirmat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (AR) submits that Hindustan Aeronautics Ltd. cannot be considered as an arm of Government. It is only a Public Limited Company. He points out that there is already a decision of this Tribunal to the effect that for services rendered to Hindustan Aeronautics Ltd., service tax has to be paid. He relies on the decision of this Tribunal in B. Rama Rao Company Vs. CCE ST, Hyderabad 2011 (23) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces rendered to Hindustan Aeronautics Ltd. is only about Rs.33,000/-. The issue is arguable in the case of Nuclear Fuel Complex in the light of the Board s Circular which has been relied upon. The case relied upon by the appellant, that is the case of Nagarjuna Construction Co. Ltd. was in the matter of construction of supply of drinking water and maintenance of sewerage system which cannot be com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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