2008 (8) TMI 230

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....llant. Mrs. Sudha Koka, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - In terms of the impugned order, the appellant is required to pre-deposit a sum of Rs. 63,27,645/- as Service Tax short-paid and various penalties under Sections 76 and 77 of the Finance Act, 1994. The appellant is providing taxable service under the category of "Commercial and Industrial Const....

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....tayed the issue. Again our attention was invited to the decision of Brij Bhushan Lal Parduman Kumar v. CIT - 1978 (115) ITR 524 (SC) wherein it is held that for calculating the profit in respect of works contract, the materials supplied by the Government or the client should not be included. Further reliance was placed on the decision of the Hon'ble High Court of Madras in the case of CIT v. KS. G....