2015 (2) TMI 522

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....onsultant For the Respondent : Mr. R. Gurunathan, Addl. Commissioner (AR) JUDGEMENT Per : B.S.V.MURTHY        Service tax of Rs. 11,13,69,782/- has been demanded with interest and penalties have been imposed. The period of dispute is 2009-2012. The demand is under works contract service in respect of EPC project executed by the appellant. The brief facts as subm....

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....vanced for the above two projects, were transferred into Bank accounts of appellant during the period from January 2010 to February 2012.          * The amounts so received (into the bank account) were paid back/transferred to the accounts of promoters/directors of the YPPL and BPPL project/Group, as per the directions/instruction of the promoters within th....

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....to suppliers and balance was returned to YPPL thereby submitting that there was no amount received by the appellant and no service was rendered. In the case of another project at Piduru, an amount of Rs. 33.08 crores was transferred and the entire amount was returned and a letter to this effect by BPPL was submitted before us. Another amount of Rs. 9.58 crores which was transferred was also return....