2015 (12) TMI 278

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....DER Per R Periasami Both the stay applications are taken up together for disposal as the issues are common. The brief facts of the case are that the adjudicating authority has demanded and confirmed the service tax of Rs. 8,54,78,295/- and Rs. 1,87,58,537/- in both the OIOs dated 20.11.2013 and dated 22.11.2013 under Commercial or Industrial Construction Service, Construction of Residential Com....

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....the Ld. AR submits that the service tax is leviable on the construction activities under taken by the appellants and they have been already given abatements and construction of canals are not excluded. 4. After considering both sides and on perusal of records we find that service tax demanded under various categories for construction of both commercial as well as residential and other constructio....