2015 (12) TMI 600

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...., President And Shri P.R. Chandrasekharan, Technical Member For the Petitioner : Shri G. Natarajan, Advocate For the Respondent : Shri Ganesh Haavanur, Addl. Commissioner(AR) ORDER Per : Justice G. Raghuram The learned Commissioner of Customs, Central Excise and Service Tax, Hyderabad-I Commissionerate by the adjudication order dt. 31/01/2013 confirmed service tax demand of Rs. 24,0....

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....uance of the show-cause notice. Of the balance liability of approximately Rs. 20 crores, service tax of approximately Rs. 80 lakhs is attributable to the works contract service provided to the APMC. In respect of services provided to the Delhi University for creation of infrastructure for facilitating Commonwealth Games and services provided to several Road Transport Corporations for creation of i....

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....business or commerce. For this contention, reliance is placed on the Final Order of a learned Division Bench of this Tribunal in B.G. Shirke Construction Technology Pvt. Ltd. Vs. CCE, Pune-III [2013-TIOL-1424-CESTAT-MUM]. This decision, prima facie, supports the contention of the petitioner with regard to the claim for exclusion of service tax liability on works contract service provided for Commo....