2020 (5) TMI 64

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....'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Ms. Stuti Saggi, Advocate for Appellant Shri Shiv Pratap Singh, Authorized Representative for Respondent ORDER ARCHANA WADHWA After rejecting the request for adjournment and after going through the memo of appeal, we note that the service tax stands confirmed against the appellant under three categories of services relatable to constru....

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.... weaker section people. Reliance has been placed on Circular No.80/10/2004-S.T., dated 17.09.2004. 7.4 If building or civil structure is used for discharge of the sovereign functions of the State, then the construction service is non-taxable since the service is not covered under the definition of commercial or industrial construction. 7.5 The work carried out relates to road whi....

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..... 7.8 Further, these activities of construction of residences might be covered under the definition of Work Contract from 01.06.2007 and the activity does not fall within the scope of construction of residential complex service. 7.9 The work of the Site Grading, Road Work, Drain Work, Sewer Work and Water Supply does not relate or pertain to the construction of residential comple....

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....is involvement in the alleged evasion has been alleged on presumption and assumption only and no specific charge has been leveled against him. 8.1 The Commissioner, however, without appreciating the various submissions made by the Appellants, has confirmed the demand of Service Tax amounting to Rs. 3,92,01,805/- under the Proviso to Section 73(1) of the Finance Act alongwith interest unde....