2016 (11) TMI 699

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....od, Advocate for the Appellant. Sh. Nagraj Naik, Deputy Commissioner (AR) for the Respondent. [Order per: Sulekha Beevi, C.S.] The Appellant is a Joint Venture between M/s BVSR Constructions Pvt Ltd., and M/s Raghava Constructions. The Appellant is a Special purpose Vehicle formed to execute canal works for irrigation projects. The Appellant was awarded canal project viz., Flood Flow Cana....

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....atory in nature. Circular has been followed by a Notification bearing No. 41/2009-ST dated 23.10.2009 which confirms the circular position. Accordingly, no service tax was paid by the Appellant and in fact Service Tax element was not considered while conducting internal workings and floating of tenders. 2. A show cause notice was issued demanding service tax amounting to Rs. 35,89,835/- along w....