2019 (7) TMI 520

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....COMMR./GZB/2016-17 dated 29/03/2017 passed by Commissioner of Central Excise & Service Tax, Ghaziabad. 2. After hearing both the sides duly represented by Shri Rajesh Chhibber learned Advocate appearing for the service provider and Shri Pawan Kumar Singh learned Superintendent Authorised Representative appearing for Revenue, we note that the service provider were engaged in providing various services related to construction and laying of pipelines and laying of drainage and also 'Works Contract Service' and 'Erection Commission And Installation Service'. They provided services to Ghaziabad Development Authority, U.P. Jal-Nigam and various other Government Authorities. Proceedings were initiated against the service provider for the period....

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.... amount under Section 78 of Finance Act, 1994. The service provider is challenging the confirmation of demand of around Rs. 65 lakhs along with penalty. 4. After hearing both the sides and on perusal of record, we note that the Original Adjudicating Authority has confirmed the demand of Rs. 64,22,925/- on account of construction of 33 and 11 KVA electric substations at Indirapuram, Ghaziabad and imposed equal penalty. Further, he has confirmed service tax demand of around Rs. 1.55 lakhs for construction of Boundary wall and imposed equal penalty. In so for as the demand and penalty in respect of electric Substations is concern, the learned Counsel has relied on earlier decision of this Tribunal in the case of M/s Shiv Shankar Electricals....