2012 (12) TMI 1112

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....of the present writ petition, the petitioner has challenged the validity of the demand/show cause notice dated 17.10.2012 issued by the Commissioner, Central Excise, Allahabad calling upon the petitioner to pay service tax amounting to ₹ 74,07,820/-(inclusive of Education Cess and Higher and Secondary Education Cess) on the amount of ₹ 19,13,90,476/- received by the petitioner during t....

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....of a civil structure or a part thereof. If the civil works contract has been awarded and completed prior to 1st June, 2007 in that event even if the payment has been received after 1st June, 2007, there would not be any liability. It is not in dispute that the petitioner is engaged in the construction of building and is a civil contractor and is not liable to service tax in respect of all the work....