2015 (1) TMI 593

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....nesh Havanur, A.R. ORDER Per B.S.V. MURTHY Appellant is a Joint Venture (JV) between M/s IVRCL Infrastructures & Projects Ltd., Hyderabad; M/s SEW Construction Ltd., Hyderabad; and M/s WPIL Ltd., Kolkata. Taking a view that the activities of the appellant, undertaking Turnkey Projects including EPC projects, are liable to payment of service tax, proceedings were initiated which were culmi....

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....esh, Irrigation and CAD Department. According to contracts, the contracts are similar to each other and scope of work is investigation, designs, drawings and construction of pumping stations and manufacture, supply of pumps and motor at site of work including erection, testing and commissioning of mechanical, electrical accessories etc. complete, inclusive of all civil works such as pump house inc....

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....of this service as exempted as they entertained a bona fide belief that the work undertaken by the appellant for Govt. of Andhra Pradesh is exempted. Per contra, learned A.R. submitted that there is no basis for such belief. Moreover, the Order-in-Original also indicated the fact that the appellant has shown huge amounts in 'exempted service column' and even then no enquiry was made by the departm....