2009 (4) TMI 789

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....llant. Dr. Gautam Ray, Jt. CDR, for the Respondent. ORDER Heard both sides. 2. Applicants filed the Application for restoration of the Appeal. Appeal was dismissed for want of COD Clearance. Now the Appellant had produced necessary clearance from COD. Therefore the Order dismissing the Appeal is recalled and Appeal is restored to its original number. 3. Applicants also filed Application for w....

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....llants to evade payment of Service Tax. The Applicant was registered as provider of construction service on 9-12-2004 with the Revenue Authorities. The contention is as the contract is work contract therefore the demand under industrial construction service is not sustainable. The applicants also pleaded financial hardship on the ground that Applicants are under heavy losses. 6. The contention of....