2018 (5) TMI 1062

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....e against the Order-in-Original No. 73-74/2012 dated 24/04/2012. The respondent is engaged in the work of providing/ laying/jointing/ replacement of water pipelines for Delhi Metro Rail Corporation (DMRC), Delhi Jal Borad (DJB) and other similar companies. The Department investigated into the affairs of the respondent and demand for Service Tax was raised vide show cause notice dated 15/10/2010 covering the period 2004-05 to 2009-10. By issue of subsequent show cause notice dated 14/10/2011 the demand was further raised for the period 2010-11. After completion of due process of adjudication, the Adjudicating Authority passed the impugned order in which the entire demand of Service Tax was dropped. Aggrieved by the impugned order revenue has....

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....to the written submission already submitted by them as well as Cross Objection filed by the respondent. He reiterated the main arguments summarized in para 6 of the written submission. He submitted that the activities undertaken by the respondent were covered by the decision of the Hon'ble High Court in the case of Larsen And Toubro 2015 (39) STR (913) SC. 6. He cited the Tribunal's decision in the case of Sawadeshi Construction Company Final Order No. 50158/2018 dated 16/01/2018 (para 8). 7. Finally he submitted that the activities undertaken are not liable to payment of Service Tax and the impugned order merits no interference. 8. He also submitted even during the proceedings before the Adjudicating Authority the respondent has s....