2019 (2) TMI 383

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....hri Shankar Patil, Advocate for Appellant Shri Dilip Shinde, Asstt. Commr. (A.R) for respondent ORDER Per : Dr. D.M. Misra This appeal is filed against Order-in-Appeal No. PUN-EXCUS- 001-APP-20-14-15 dt. 06.05.2014 passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Pune-III. 2. The appellant had also filed miscellaneous application seeking change of name ....

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....levant period, but they have failed to discharge service tax on the same. Consequently, show cause notice was issued to them for recovery of the service tax amount of Rs. 3,09,921/- for the period April 2011 to March 2012 with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Hence, the present appeal. 4. At the outset, Ld. Advocate fairly submits that f....

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....de by both the sides and perused the records. The only defence of the appellant as regard the service of installation of street lights is that the service is related to the road therefore it is excluded from the taxable service under the head of works contract. We do not agree with this submission of the appellant for the reason that the installation of street lights is totally an independent serv....

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.... 2011 to the department in their ST.3 return. Moreover once the department has initiated the proceedings and show cause notice dt. 16.4.2010 was issued the appellant should have declared their transaction of taxable service to the department as they were made understand that the installation service of street light is taxable. Therefore firstly appellant had not declared the transaction in their S....