2018 (12) TMI 25

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....A.S. Gill, Advocate- for the appellant/Assessee Shri. Vijay Gupta, AR. - for the Revenue ORDER Per Ashok Jindal: Both sides are in appeal against the impugned order. 2. The facts of the case are that the M/s Satluj Jal Vidyut Nigam Ltd. (in short SJVNL) is a joint venture of Government of India and Government of Himachal Pradesh. The SJVNL was in-corporated in the year 1998 as a joi....

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...., Adits and Hydro Mechanical Works." HRT: Head Race Tunnel; TRT: Tail Race Tunnel; Adits: An artificial opening from surface to underground tunnel, which is constructed for doing the work in otherwise long and continuous tunnel. 4. M/s Patel Gammon JV further sub contracted the work pertaining to above said two packages to the appellant for certain jobs. However, jobs awarded to the ap....

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....matter was adjudicated and the adjudicating authority dropped the demand of Rs. 6,86,23,957/- classifying the said service under 'work contract services' rather than 'site formation clearances, excavation and earth moving and demolition services' but remaining demand has been confirmed against the appellant/assessee. Therefore, against the impugned order, both sides are in appeal before us. 6. ....

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....l. In that circumstances, the impugned order qua demanding service tax from the appellant/assessee is to be set aside and the Revenue's appeal deserves to be dismissed. 7. On the other hand, the ld. AR submits that as the adjudicating authority has confirmed the demand with respect to the activity under taken by the appellant of tail race tunnel, therefore, demand in respect of the Head Race Tu....