2019 (3) TMI 1379

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....amodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri. K. Veerabhadra Reddy, ADC (AR) for the Appellant Shri. M. Karthikeyan, Advocate for the Respondent ORDER Per Bench: The assessee is registered with the Service Tax Department and is engaged in the business of cross country pipeline with Oil & Gas Companies and also in various construction activities such as bri....

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....g authority vide Order-in-Original No. 91/2008 dated 29.12.2008 confirmed the demand, interest and also imposed penalty under Section 78 of the Act ibid. Thereafter, the assessee preferred an appeal before the Commissioner of Central Excise (Appeals), Chennai who vide impugned Order-in-Appeal No. 172/2009 (MST) dated 31.12.2009 allowed the appeal filed by the assessee holding that the construction....

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....in is also under CICS. This being the case, we find that this issue has been decided in favour of the taxpayer by the Hon'ble Apex Court in the case of Commissioner of C. Ex. & Cus., Kerala Vs. Larsen & Toubro Ltd. - 2015 (39) S.T.R. 913 (S.C.) followed by this Bench in the case of M/s/ Real Value Promoters Pvt. Ltd. & Ors. Vs. Commissioner of G.S.T. & Central Excise, Chennai & Ors. in Final Order....