2013 (11) TMI 645

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....er Justice G. Raghuram: The appeal is preferred against the adjudication order dated 24.10.2011 passed by the Commissioner , of Central Excise, Jaipur I. The adjudicating authority confirmed the service tax demand of Rs.1,35,24,936/- besides imposing penalty and directing recovery of the amount as stipulated. 2. Revenue assumed that since the petitioner was providing a bouquet of services su....

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....benefits services referred to in sub-clause (c) of Section 65(25b) of the Act. 3. The petitioner contended before the adjudicating authority that it had provided services falling within the framework of sub-clause (d) of Section 65(25b), namely, repair, alteration, renovation or restoration of, or similar services in relation to building or civil structure, pipeline or conduit and that these a....