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

....ommissioner (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 Section 73(1) of the Finance Act, 1994, along....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r 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 commenced by the Appellant in the year 2005 and com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....03,25,25,166/-. 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 awarded to the Appellant. The main contractor (BGR) has a....