2014 (12) TMI 1133

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent. ORDER The demand for Service Tax of Rs. 2,43,11,985/- with interest has been made against the appellant and penalties have also been imposed. 2. As regards the demand raised towards "site clearance and preparation service" amounting to Rs. 77,83,916/- and in respect of "erection commissioning or installation services" for Rs. 1,34,93,000/-, we find that the appellant had....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the appellants. We find that unless the procedure as prescribed under the relevant rules is followed, according to which the appellant was required to opt for composition scheme before making the payment of tax, they cannot avail the benefit. Under these circumstances, the claim for composition scheme may not be admissible to appellants at all. Hence, we find that appellant has not made out a case....