2014 (12) TMI 792

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....e filed this appeal against the Order-in-Appeal No. 42(ST)/RPR-I/2012 dated 9.8.2012 passed by Commissioner (Appeals), Central Excise, Raipur which upheld the Order-in-Original No. 81/ST/ADC/RPR/2011 dated 30.8.2011 in terms of which service tax demand of Rs. 21,94,248/- was confirmed along with interest and penalties under Sections 76, 77 and 78 of Finance Act, 1994 were also imposed. 2. The fac....

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....y had paid total freight of Rs. 14,01,077/- to various transporters on which the service tax amounted to Rs. 40,423/- on the reverse charge mechanism basis. Thus the total amount of demand of Rs. 21,94,248/- along with interest and penalties was confirmed vide the aforesaid order-in-original. 3. The appellants have contended as under : (i) They had executed the composite works contract and as th....

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....considered the facts and submissions of both sides. The contention of the appellants that the impugned services were not liable to service tax prior to 1.6.2007 as they were rendered under a composite contract is untenable in the light of the judgement of G.D. Builders Vs. Union of India  2012 (32) STR 673 (Del.) wherein it has in effect been held that a composite contracts can be bifurcated ....

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.... has to be determined as per the definitions of taxable services during the relevant period. Whether the flats and bungalow constructed by the appellants satisfied the definition of construction of complex service requires a detailed look into to arrive at a finding thereon. While a little more discussion on these points would perhaps have been otherwise appropriate even at the stage of considerin....