2011 (3) TMI 420

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....ax amount of Rs. 8,01,61,422/-;     (ii) Interest at applicable rate;     (iii) Penalty of Rs. 5000/- under Section 77 of the Finance Act, 1994; and     (iv) Penalty of Rs. 8,01,61,422/- under Section 78 of the Act. 2. The appellants were found to have executed drinking water and irrigation projects under EPC contract entered with the State Government of Andhra Pradesh, Tamilnadu and Madhya Pradesh. Vide the impugned order the Commissioner held the activity undertaken works contract service of Section 65 (105) (zzzza) of the Finance Act, 1994. Moving the application for waiver, the learned Counsel relies on Stay Order No. 1803/2009 dated 29.12.2009 in the case of Ramky Infrastructure ....

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....rports, railways, transport terminals, bridges, tunnels and dams.     Explanation. - For the purposes of this sub-clause, "works contract" means a contract wherein, -     (i) transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods, and     (ii) such contract is for the purposes of carrying out, -         (a) erection, commissioning or installation of plant, machinery, equipment or structures whether pre-fabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids heating, ventilation or air-conditioning including r....