2013 (12) TMI 920

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.... Per Mathew John; Applicant is engaged in providing service under the category of Commercial or Industrial Construction Service and were paying duty under taxable entry under section 65 (105) (zzq) of the Finance Act, 1994. With effect from 1.6.2007, section 65 (105) (zzzza) was introduced for works contract service which covers activities already defined under Commercial or Industrial Cons....

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....ho is appearing for the applicant submits that he is not contesting on the merits of the issue in view of Hon Apex Court's decision in the case of Nagarjuna Constn. Co. Ltd. Vs GOI 2012 (28) STR 561 (SC). He pleads that the demand is barred by limitation because show cause notice was issued on 27.10.2009 invoking extended period of limitation but they were actually filing ST-3 returns for payment ....