2018 (12) TMI 792

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....for Appellant Absent, for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), revenue has filed the present appeal. We have heard the learned A.R. for revenue, no body appeared for revenue. 2. On going through the facts on record we note that the respondent was registered with the Service Tax Department for providing taxable services cover....

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....ty under Section 77 & 78 of the Finance Act, 1994. The adjudicating authority vide Order-in-Original dated 29.08.2016 has confirmed the demand of Rs. 42,41,075/- alongwith interest and imposed penalty equal to confirmed demand under Section 78 and have also imposed a penalty of Rs. 10,000/- each under Section 77(1) (b), 77(1) (c) & 77 (2) of the Finance Act, 1944. Aggrieved by the said order of th....

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.... not subject to service tax. The Appellate Authority has further held that primary purpose of IIT, Kanpur and CPWD is not for commerce and industry. Therefore, the contracts executed by the respondent for IIT and CPWD do not fall under the purview of Section 65 (105) (zzzza) of the Finance Act, 1994 for the period upto 30.06.2012. 4. Further, as regards demand for the period from 01.07.2012 relat....

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....ic sector works hence, it is covered within the definition of term „government‟. After going through the work orders, he has further held that work executed by the party for IIT, Kanpur and CPWD are in the nature of repair, maintenance, renovation or alternation of a civil structure or any other original works meant predominantly for use other that for commerce, industry or any other b....