2014 (10) TMI 385

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....T Per: P R Chandrasekharan: 1. The appeal and stay petition are directed against order-in-original No. 54/AT(54)/Commr/RGD/12-13 dated 26/11/2012 passed by the Commissioner of Central Excise, Raigad. Vide the impugned order, the learned adjudicating authority has confirmed a service tax demand of Rs. 60,98,187/- against the appellant, M/s. MAS Constructions along with interest thereon and al....

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....ellant as a sub-contractor is not liable to discharge service tax liability. The second contention raised by the Consultant is that vide Notification No. 16/2005-ST dated 07/06/2005, the services rendered in relation to construction of port or other port is exempt and the appellant is entitled for the said exemption. Accordingly, he pleads that stay be granted. 3. The learned Additional Commiss....

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....rial construction services" falling under Section 65(105)(zzq) whereas in the instant case, the appellant has supplied skilled manpower and has not undertaken any commercial construction and therefore, the said exemption would not apply. Accordingly, he submits that the appellant be put to terms. 4. We have carefully considered the rival submissions. 5. The contention that the sub-contractor....

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....From the work order dated 22/02/2006 given to the appellant by M/s. Punj Lloyd Ltd., the main contractor, it is seen that it was for supply of skilled man-power and the consideration was paid based on the skilled manpower supplied on a monthly rate. Thus, the appellant has rendered the services of supply of skilled man-power and not "commercial or industrial construction services". Therefore, the ....