2018 (6) TMI 1012

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.... Joint Commissioner (AR), for respondent ORDER Per: Ramesh Nair The Present appeal has been filed against impugned Order-in-Original dt. 24.12.2012 passed by the Commissioner, Central Excise, Nashik. The brief facts of the case are that Appellant had provided Management, Maintenance or Repair Service to Indian Air Force (IAF) and are also supplying materials along with the said services. The sa....

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....e Show cause notice proposed to deny benefit of exemption Notification No. 12/2003-ST to the extent of 10% profit element on material by demanding Service Tax of Rs. 6,45,37,011/- under section 73 (2) Finance Act, 1994 alongwith interest and penalty under Section 78 of the Finance Act, 1994. The demand was confirmed and penalty was imposed by the impugned order. Hence the present appeal. 2. Shri ....

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....16) STR 172) (Tri.-Bang.) Jamshedpur Contractor's Association (75 STC 132 ), BSNL and another (2006(2) STR 161) (SC), Gujarat Ambuja Cements Ltd. (2005(4) SCC 214) (SC). 3. Shri M.K. Sarangi, Ld. Assistant Commissioner (A.R.) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. We have gone through the submission made by both the sides and records of the case. We f....