2009 (8) TMI 381

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....e Appellant. Sameer Chitkara for the Respondent. ORDER Archana Wadhwa, Judicial Member - Vide his impugned order, the Commissioner has confirmed the service tax of Rs. 87,00,000 along with confirmation of interest and imposed penalty under section 76 of the Finance Act, 1994, on the finding that the appellant being a provider of services under the category of "Construction services in respec....

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....AT) has allowed the stay petition unconditionally by observing as under: "... At this prima facie stage, we agree with the learned advocate that it is the services which are liable to taxes and not the person providing such services. Each and every service of commercial or industrial construction provided by the assessee has to be examined for the purpose of extending the facility in terms of N....