2015 (12) TMI 600

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... asekharan, Technical Member For the Petitioner : Shri G. Natarajan, Advocate For the Respondent : Shri Ganesh Haavanur, Addl. Commissioner(AR) ORDER Per : Justice G. Raghuram The learned Commissioner of Customs, Central Excise and Service Tax, Hyderabad-I Commissionerate by the adjudication order dt. 31/01/2013 confirmed service tax demand of Rs. 24,08,46,851/- apart from interest and penalti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ance liability of approximately Rs. 20 crores, service tax of approximately Rs. 80 lakhs is attributable to the works contract service provided to the APMC. In respect of services provided to the Delhi University for creation of infrastructure for facilitating Commonwealth Games and services provided to several Road Transport Corporations for creation of infrastructure in transport terminals, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... reliance is placed on the Final Order of a learned Division Bench of this Tribunal in B.G. Shirke Construction Technology Pvt. Ltd. Vs. CCE, Pune-III [2013-TIOL-1424-CESTAT-MUM]. This decision, prima facie, supports the contention of the petitioner with regard to the claim for exclusion of service tax liability on works contract service provided for Commonwealth Games, 2010. The works contract se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X