2015 (10) TMI 55

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....For the Respondent : Shri Govind Dixit, DR ORDER Per: R K Singh: Stay application along with appeal has been filed against Order in-Original dated 24.08.2013, in terms of which service tax demand of Rs. 4,29,65,586/- was confirmed under "Commercial or Industrial Construction Service" (CICS) along with interest and penalties. Essentially the impugned demand is having the following componen....

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....   Haryana Urban Development Authority, Gurgaon Construction 50 MLD main sewage pumping station for supplying treated water to industrial localities 1,03,43,036 35,86,920 5,13,552 1,08,56,587 41,00,472   Karnataka Industrial Areas Development Board, Bangalore Construction of effluent treatment plant of 5 MLD capacity and sTP of 0.5 MLD capacity for treatin....

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.... in respect of first Show Cause Notice, 67% abatement has not been given, which it was entitled to. (ii) Construction of 50MLD main sewage pumping station for supplying treated water to residential localities is not covered under CICS. (iii) Similarly, construction of treatment plant of 5.0 MLD in order to implement the integrated lake treatment project to restore and develop the lakes for Hyderab....

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....ver under CICS. 4. We have considered the contentions of both sides. As ld. Departmental Representative conceded that the work done for the UP Jal Nigam would not be covered under CICS, prima facie the same would be the case with regard to the work done for Delhi Jal Board. The appellant has an arguable case for the work done for Haryana Urban Development Authority relating to construction of 5....