2015 (10) TMI 55

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....t, 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 components:- Sl. No.     Show Cause N....

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....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 treating waste water from textile dying units and washing units and for recycling of treated waste water supplied to units in Appare....

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....ential 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 Hyderabad Urban Development Authority, Hyderabad would not be covered under the scope of CICS. (iv) Work done for U.P. Jal Nigam, Lucknow and Delhi Jal Board, Delhi relating to laying down of pipeli....

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....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 50 MLD main sewage pumping station for supplying treated water to residential localities. However construction of effluent treatment plant for recycling of treated waste water supplied to industri....