2014 (12) TMI 591

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....t : Shri Ganesh Haavanur, Addl. Commissioner(AR) ORDER Per : B.S.V.MURTHY Service tax of Rs. 8,85,33,582/- with interest has been demanded from the appellant and penalties under various sections of Finance Act, 1994 have also been imposed. Demand of service tax has arisen on the activity of completion and finishing services and commercial or industrial construction service and denial of b....

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....mmencement/ provision of services; b. By application of the rule of classification of services, the activities undertaken by the Applicants mainly for software companies are more appropriately classifiable as "completion and finishing services" and the Applicants are liable to pay service tax on the said services; c. The contract for service being a single composite service, vivisecting it d....

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....ayment of tax and hence, liable for imposition of penalties under Section 77 and 78. 3. The learned Chartered Accountant on behalf of the appellants submitted that the activity of the appellant involves erection of structures prefabricated or otherwise like partitions, wall cladding, gypsum false ceiling etc. which includes both supply of materials and provision of services. The activity of the....

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....n 70% of the value and could have chosen to pay tax only on 30%. 4. In view of the fact that whether works contract undertaken prior to 01/06/2007 can be brought within the purview of commercial or industrial construction service has been referred to 5 Member Bench on the case of L &T Ltd., the learned counsel submitted that the appellants have a strong case for waiver of predeposit completely ....