2019 (1) TMI 1817

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....ant. Shri B. Guna Ranjan, Superintendent (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Original No. 10/2011-Adjn-ST (Commr.), dated 20-9-2011. 2. The brief facts that arise for consideration, after filtering out unnecessary details are appellant herein was awarded a contract for "Stage-II, Phase-I of SRIPADA SA....

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....t demanding tax under the category of 'Works Contract Services' under Sec. 65(105)(zzzza) of the Finance Act, 1994. The appellant contested the show cause notice on merits. After following due process of law, the adjudicating authority confirmed the demands raised along with interest and imposed penalties. 3. Learned Counsel submits that issue involved in this case is periodical notices su....