2009 (5) TMI 153

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.... Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Oder per : T.K. Jayaraman, Member (T)]. - In the impugned order, the appellants are required to pre-deposit the following amounts:- (i) Service Tax of Rs. 3,68,14,386/- (ii) Interest on service tax and Education Cess under Section 75 of the Finance Act, 1994; (iii) Penalty of Rs. 3,68,14,386/- under Section 78 of the Act; (iv....

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.... denied and demand has been raised. Penalties have also been imposed as mentioned above. 4. The learned Advocate pointed out that 'Construction and Industrial Service' came under the tax net only with effect from 10-9-2004. The appellants had been rendering this service prior to 10-9-2004. The appellants are rendering the service of construction of raw water pond. According to the appellants, t....