2019 (1) TMI 1817

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..... rintendent (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Original No. 10/2011-Adjn-ST (Commr.), dated 20-9-2011. 2. The brief facts that arise for consideration, after filtering out unnecessary details are appellant herein was awarded a contract for "Stage-II, Phase-I of SRIPADA SAGAR PROJECT : 'Investigation, Soil, Exp .....

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..... Works Contract Services' under Sec. 65(105)(zzzza) of the Finance Act, 1994. The appellant contested the show cause notice on merits. After following due process of law, the adjudicating authority confirmed the demands raised along with interest and imposed penalties. 3. Learned Counsel submits that issue involved in this case is periodical notices subsequent to the show cause notices issued .....

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..... ant as per the contract are not liable for service tax and would not fall within the ambit of clause (v), explanation (ii) of Section 65(105)(zzzza). 6. Respectfully following the said judgment, we hold that the impugned order is unsustainable and liable to be set aside and we do so. 7. The impugned order is set aside and the appeal is allowed. (Operative part of this order was pronou .....

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