2017 (1) TMI 377

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.... of the records of M/s J.K. Industries, Banmore, Distt. Morena, it was noticed by Revenue that taxable services were provided to that unit by the appellant. After obtaining the details from M/s J.K. Industries, the Department issues show cause notice for demand of service tax. The Original Authority, vide his order dated 12/10/2011, confirmed the demand of service tax to the extent of Rs. 12,07,953/- alongwith applicable interest and penalties under various sections. The Commissioner (Appeals) confirmed the amount of service tax, hence the present appeal. 2. With the above background, we have heard both sides. 3. Learned Advocate submitted that the activity covered by the present dispute was that of construction services. The work und....

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....Composition Scheme for Payment of Service Tax) Rules, 2007, benefit of such scheme cannot be extended unless the option to follow the composition scheme is exercised prior to commencement of payment of service tax on particular works contract. He relied upon the decision of Hon'ble High Court of Andhra Pradesh in the case of Nagarjuna Construction Company Ltd. vs. Government of India reported in 2010 (19) S.T.R. 321 (A.P.). 4. We have heard Ms. Rinky Arora, learned Advocate for the appellant as well as Shri Ranjan Khanna, learned DR for the Revenue and gone through the records. 5. The nature of activity involved in the disputed contracts is that of construction. Both sides fairly agree that the issue of leviability of service tax on s....