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TMI Blog2015 (12) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... luding high mast poles, construction of bridges, etc. Therefore, there was enough material available before the adjudicating authority to verify the exact nature of work undertaken and to see whether the same was taxable or not. We have perused the work orders submitted by the appellant and find that all these work orders pertain to construction/repairs/maintenance of roads, construction of toll s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst Order-in-Original No. 07/2009/S.T./C, dated 28-12-2009 passed by Commissioner of Central Excise Customs, Nagpur. 2. Vide the impugned order, the learned adjudicating authority has confirmed a service tax demand of ₹ 67,79,026/- along with interest thereon and also imposed penalties under Sections 76, 77 78 of the Finance Act, 1994 by classifying the services undertaken by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epair of roads are concerned, these activities have been retrospectively exempted from the levy of service tax. Similarly, the activities of civil construction undertaken in respect of irrigation scheme falls outside the purview of the taxation as they have been specifically excluded from the commercial construction services. It is, therefore, his plea that the entire demand is not sustainable. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paras 48 49, it is evident that the activity undertaken by the appellant pertain to widening/construction/maintenance of roads, construction of toll plaza and sheds including high mast poles, construction of bridges, etc. Therefore, there was enough material available before the adjudicating authority to verify the exact nature of work undertaken and to see whether the same was taxable or not. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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