9911796707
TMI Blog2018 (12) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... and service tax - appeal dismissed - decided against Revenue. - Appeal No. ST/55070/2014, ST/55329/2014 - FINAL ORDER NO: 63391-63392/2018 - Dated:- 26-10-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri. A.S. Gill, Advocate- for the appellant/Assessee Shri. Vijay Gupta, AR. - for the Revenue ORDER Per Ashok Jindal: Both sides are in appeal against the impugned order. 2. The facts of the case are that the M/s Satluj Jal Vidyut Nigam Ltd. (in short SJVNL) is a joint venture of Government of India and Government of Himachal Pradesh. The SJVNL was in-corporated in the year 1998 as a joint venture of Government of India and the Government of Himachal Pradesh to pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertain jobs relating to their main contract of construction Tunnels, etc. to the appellant/assessee. On the basis of investigation, a show cause notice was issued to the appellant/assessee to demand service tax on the work executed by the appellant/assessee under Section 65 (97A) of the Finance Act as amended under the category of site formation and clearance, excavation and earth moving and demolition services . The matter was adjudicated and the adjudicating authority dropped the demand of ₹ 6,86,23,957/- classifying the said service under work contract services rather than site formation clearances, excavation and earth moving and demolition services but remaining demand has been confirmed against the appellant/assessee. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered the submissions. 9. We find that the work which is required to be executed by the appellant/assessee with respect to the Head Race Tunnel and Tail Race Tunnel under two separate work awarded to the appellant/assessee and the Notification No. 17/2005-ST dated 07.06.2005 which is extracted here below: Exempts from the service tax any construction in respect of tunnels. 10. Admittedly, the appellant/assessee has executed the work of site formation and clearances, excavation and earth moving and demolition services and other activity in respect of construction of tunnels, therefore, the appellant/assessee are not required to pay service tax in terms of Notification No. 17/2005-ST dated 07.06.2005. 11. In view of the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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