2013 (12) TMI 618

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....i N. Pathak, DR, for the Respondent. ORDER The appellant are engaged in maintenance and repair of roads. A show cause notice dated 3-6-2011 was issued to the appellant for demand of service tax amounting to Rs. 1,24,45,943/- in terms of proviso to Section 73(1) of Finance Act, 1994 along with interest thereon under Section 75 ibid and also for imposition of penalty on them under Sections 76,....

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....dling" and "supply of tangible goods" alleged to have been provided by the appellant, that while the demand of Rs. 9.70 Lakhs is in respect of cargo handling services alleged to have been provided, the remaining demand is in respect of service of supply of tangible goods alleged to have been provided, that the appellant have not provided any of these services, that handling of D.G. Sets cannot be ....

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....the Service Tax demand of Rs. 11,31,929/- the service tax demand of Rs. 9.70 lakhs is in respect of cargo handling services and the demand of Rs. 1.61 lakhs is in respect of alleged service of tangible goods. Prima facie, we find that the department has treated the expenses involved in handling of D.G. Sets as the value of cargo handling services, while the Tribunal in a series of judgments has he....