2014 (7) TMI 583

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....is stay application has been filed by the appellant for staying the operation of OIO No.RAJ-EXCUS-000-COM-153-13-14, dt.19.12.2013 passed by CCE Rajkot confirming demand of Rs. 87,92,278/- along with interest, and imposing penalties under Section 70, 76, 77 & 78 of Finance Act, 1994.  The issues involved in the present proceedings is:-           (....

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....nder the category of 'Business Auxiliary Services' defined under Section 65 (1a) read with Sectin 65(105)(zzb) of Finance Act, 1994? 2. Shri P.M. Dave (Adv.) appearing on behalf of the appellant argued that the construction activities are meant for the Government companies or for the residential purposes of the employees and will not attract any Service Tax liability. He relied upon the case-law ....

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....i-Kolkata)       iv) Sima Engg. Constructions & Ors Vs CCE Trichy 2010-TIOL-1734-CESTAT-MAD       v) Jothi Engineering Co. Vs CCE Coimbatore 2012-TIOL-287-CESTAT-MAD       vi) Bismi Engineering Contractors & Others Vs CCE Madurai 2013-TIOL-1583-CESTAT-MAD       vii) Sima Engineering Construction....

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..... 3. Shri K. Sivakumar, (AR) appearing on behalf of the Revenue defended the orders passed by the adjudicating authority. 4. Heard both sides and perused the case records.  Appellant is mainly undertaking the construction activities of Government projects which are either offices or the residential construction.  The constructed buildings are not meant for commercial activities like ma....