2018 (5) TMI 1130

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....G. Prahlad, Advocate for the Appellant. Shri Dass Thavanam, Superintendent (AR) for the Respondent. ORDER [Order per: M.V. Ravindran] This appeal is directed against Order-in-Original No. 05/2009 (PVR) dated 26.02.2009. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that during the period 01.07.2003 to 30.09.2006, appellant had rendered the s....

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.... 24.04.2008 was issued demanding the service tax along with interest and also imposition of penalty. Appellant contested the show cause notice. The Adjudicating Authority after following due process of law, confirmed the demands raised along with interest and imposed penalty under Section 76 & 78 of the Finance Act, 1944. 4. Learned Counsel submits that Central Government on being satisfied tha....

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.... 5. Learned Departmental Representative on the other hand submits that appellant had taken registration for the activity under taken by them under "construction services", but failed to discharge service tax liability under construction services. It is his submission for the period 01.07.2003 to 10.09.2004, the entire activity of the appellant is a composite contract and the tax liability arise....

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....prevalent regarding levy of service tax (including non-levy thereof), under section 66 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as 'the Finance Act'), on all taxable services relating to transmission and distribution of electricity provided by a person (hereinafter called 'the service provider') to any other person (hereinafter called 'the service receiver'), and that all suc....