2013 (10) TMI 634

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....In respect of two show cause notices dated 19.4.2010 and 14.10.2010, the adjudicating authority confirmed service tax liability of approx. Rs.31 lakhs besides imposing a penalty equivalent to service tax under Section 78 and penalty under Section 76, besides ordering recovery of interest. 2. The issue that falls for consideration is whether construction services provided by the petitioner were ....