2018 (5) TMI 1130

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....ant. 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 services of erection, commissioning and installa....

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....erest 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 that this issue is in public interest, issued a Notification under p....

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.... 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 arises on erection, commissioning and installation services. 6. On specific q....

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.... 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 such services were liable to service tax under the said Finance Act, which were not be....