2023 (8) TMI 348

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....7.2013, 01-08-2013 and 07-08-2013 respectively passed by Commissioner Central Excise & Service tax, Vadodara, by which the Learned Commissioner confirmed the Service tax demand. Since the issue is common, we are deciding these appeals by this common order. 1.2 The brief facts of the case are that the Appellants are engaged in the business of Civil/ residential construction/ repair works for various state government authorities like Gujarat State Police Housing Corporation Ltd. (GSPHCL), Vadodara Anand Agricultural University, Anand etc. The preventive wing, Central Excise & Service tax, Vadodara -I, initiated an inquiry against the appellants stating that the appellants were providing taxable services under the category of (1) Constructi....

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....C/COMMR/BRC-I/2013 dated 01.08.2013 Service tax demand of Rs. 99,42,708 along with interest and penalties. ST/13788/2013 M/s. K.R. Makwana F.No.V.ST.(Adj.)15-15/KRMakwana/Commr-I/2013 dated 18.03.2013 OIO No. 20/STC/COMMR/BRC-I/2013 dated 31.07.2013 Service tax demand of Rs. 2,20,86,303 along with interest and penalties. ST/13696/2013 M/s D.R. Makwana F.No. V.ST(Adj)15-19/D.R. Makwana/Commr-I/2013 dated 20.03.2013 OIO No. 22/STC/COMMR/BRC-I/2013 dated 07.08.2013 Service tax demand of Rs. 1,95,71,516/- along with interest and penalties. 2. Shri Mrugesh Pandya, Learned Advocate appeared and argued for the appellants. He submits that the issue involved in the present appeal pertains to taxability of Construc....

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....ely covered by various judgments of Tribunal. He placed reliance on following decisions. RD Contractor & Company Vs. CCE, Anand 2023(2)TMI -946-CESTAT, Ahmedabad Kanubhai Ramjibhai Makwana Vs. CCE & ST. Vadodara-I - 2022(8)TMI -645 -CESTAT Ahmedabad. R.B. Chy Ruchi Ram Khattar & Sons Vs. Commr. Of S.T., New Delhi -2015(38)STR 583 (Tri. Del.) Khurana Engineering Ltd. Vs. Commr. Of C.Ex., Ahmedabad - 2011(21)STR 115 (Tri. Ahmd.) Sh,. DH Patel ad Sh. RN Dobariya Vs. CCE & ST, Surat - 2013(10)TMI-815 -CESTAT, Ahmedabad Shri S. Kadirvel Vs. CCE & ST, Trichy Vide Final Order No. 41504/2018 dated 11.05.2018 Brahma Developers Vs. Commissioner of Central Excise, Tirunelveli- 2018(10)GSTL....