2013 (7) TMI 1037

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....e Respondent. ORDER [Order per : Pradip Kumar Das, Member (J)]. - The applicant is engaged in civil contract and building contract. There is a demand of tax of ₹ 1,79,07,643/- along with interest and penalty for the period 2004-05 to 2007-08. The learned advocate drew the attention of the Bench to the Table of the various demands as under :- 01 Belated payment of service tax for the per....

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....a Undertaking. Notification No. 17/2005-S.T., dated 7-6-2005 extended the benefit of exemption for construction of public roads. 2.1 As regards the demand of tax of ₹ 26,17,130/-, the stand of the applicant is that they are sub-contractor and the principal contractor M/s. Petron Civil Engineering Pvt. Ltd. have paid the entire Service Tax. The adjudicating authority observed that the t....