2016 (7) TMI 89

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....nt Present Shri Amresh Jain,  A.R  for the  Respondent/Revenue ORDER This appeal has been preferred against the Order-in-Original dated 29.10.2010, in terms of which service tax demand of Rs. 38,80,79,394/- has been confirmed along with interest and  penalty. 2.  Ld. Advocate for the appellant states at the very outset that various issues involved in this case ....

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....7 while the classification would change to W.C.S. [65(105) (zzzza) of the Finance Act, 1994] with effect from  1.6.2007, the  appellant would not be eligible for Composition Scheme as has been held by the Supreme Court in the case of  Nagarjuna Construction Co. Ltd. vs. GOI  2012 (028) STR 0561 (SC); and (iv) the issue of service tax liability with regard to supply of RMC ....

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.... in the case of  the appellant  itself vide CESTAT Order No. 54802/2014-CU (DB) dated 27.11.2014 has in effect held that construction of hospitals for charitable organization (e.g.  B.L. Kapoor Hospital)  is covered within the scope of the scope of commercial construction and hence liable to S.T. under C.I.C.S. 6.  In the light of the foregoing,  we set aside the i....