TaxTMI 
TaxTMI 
2018 (12) TMI 25
X X X X Extracts X X X X
X X X X Extracts X X X X
....ant/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 joint venture of Government of India and the....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 appellant are in relation to construction of Tunnel i.e. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pped 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. The ld. Counsel for the appellant/assessee submits that the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 Tunnel is required to be confirmed under the category of site f....