TaxTMI 
TaxTMI 
2015 (12) TMI 749
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....venkar, Additional Commissioner (AR), for the Respondent. ORDER The appeal is directed against Order-in-Original No. 07/2009/S.T./C, dated 28-12-2009 passed by Commissioner of Central Excise & Customs, Nagpur. 2. Vide the impugned order, the learned adjudicating authority has confirmed a service tax demand of Rs. 67,79,026/- along with interest thereon and also imposed penalties under Sect....
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....bridges over nallas, civil works in respect of canals, etc. As far as the construction and repair of roads are concerned, these activities have been retrospectively exempted from the levy of service tax. Similarly, the activities of civil construction undertaken in respect of irrigation scheme falls outside the purview of the taxation as they have been specifically excluded from the commercial con....
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....val submissions. 5.1 Both from the show cause notice as well as the impugned order, especially paras 48 & 49, it is evident that the activity undertaken by the appellant pertain to widening/construction/maintenance of roads, construction of toll plaza and sheds including high mast poles, construction of bridges, etc. Therefore, there was enough material available before the adjudicating auth....