2017 (4) TMI 99

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....for the Respondent ORDER Per: Dr. Satish Chandra The present appeal is filed by the Revenue against the impugned Order-in-Original No. 04/Commr./ST/Kol/2009-10 dated 15.06.2009 passed by the Commissioner of Service Tax, Kolkata. The period of dispute is 01.04.2005 to 31.03.2008. 2.1 Brief facts of the case are that the appellant, M/s Taisei Corporation entered into a contract with West....

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....tion from payment of service tax, the items of contract/works being excluded from the purview of the definition of the said service under Section 65 (25b) of Finance Act, 1994. 2.3 The Department issued an Show-cause notice under C.No.V(12)159/SIV/KOL/07/17199 dated 31.10.2008 demanding service tax of Rs. 20,29,15,624/- on the ground of non-admissibility of the exemption availed by them. The Sh....

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....) of the Finance Act, 1994 and came into force from 1st June, 2007, without any change in the definition of Commercial or Industrial Construction Service [Section 65 (105)(zzq)] or Erection, Commissioning or Installation service [Section 65(105)(zzd)] or Construction of Complex Service [Section 65(105)(zzh)]. It implies that the work undertaken by the respondent was not covered under any of the ea....