2016 (11) TMI 108

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant. Sh. Arun Kumar, Deputy Commissioner (AR), for the Respondent. [Order per: Sulekha Beevi, C.S.] Facts of the case as put forth by the appellant: I) Appellant filed the present appeal against the impugned Order-in-Original dated 23.01.2012 passed by the Commissioner of Customs and Central Excise, Guntur wherein he has interalia confirmed an amount of Rs. 12,38,18,555/- under Se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... possible time. Therefore, the main-contractor decided to split the work and sub-contracted a portion of the work to the Appellants. III) The total value of work awarded to the Appellants by the main contractor in respect of the work of blast hole drilling, blasting, loading, transportation, dumping etc., of overburden for Singareni Collieries Co. Ltd., was for Rs. 21,38,33,814/- which was comm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Appellant for Dorli Open Cast Project-1 is Rs. 103,25,25,166/-. The main contractor BGR has already discharged the service tax amount of Rs. 10,64,27,457/- on the gross value received by them from SCCL which includes the amount received by the Appellant. The main contractor has therefore, discharged service tax amount on the total value of the project which includes the value of the work awarde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CESTAT, Ahmedabad in Appeal No. ST/11897/2013 in the case of M/s Mahalaxmi Infracontract Limited. vi. Urvi Construction Vs Commr. Of Service Tax, Ahmedabad [2010 (17) STR 302 (Tri-Ahmd)] vii. CCE, Pune-III Vs Akruti Projects [2014-TIOL-1925-CESTAT-Mum] viii. DNS Contractor Vs CCE, Delhi-I [2015 (37) STR 848 (Tri-Del)] ix. Jac Air Services Pvt Ltd., Vs Commr. Of Service Tax, Delhi [2013....