2023 (10) TMI 9

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....( TECHNICAL ) Mr. Akbar Basha , Chartered Accountant for the appellant Mr. H. Jayathirtha , Superintendent ( AR ) for the respondent ORDER Per : DR. D. M. MISRA This is an appeal filed against the Order-in-Appeal No. 157/2010 dt. 22/03/2010 passed by Commissioner Of Central Excise(Appeals), Mangalore. 2. Briefly stated the facts of the case are that the appellants are engaged in ....

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....n adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the Commissioner(Appeals) who in turn also upheld the order of the adjudicating authority. Hence the present appeal. 3. At the outset, the learned Chartered Accountant for the appellant submits that levy of service tax on works contract service came into force w.e.f. 01/06/2....

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....ant period 16/06/2005 to 31/05/2007. Rejecting their contention by vivisecting the contract, the authorities below have confirmed the demand for services rendered by the appellant and imposed penalty. We find, prima facie, that the issue is covered by the judgment of the Hon'ble Supreme Court in the case of CCE, Kerala Vs. Larsen & Toubro Ltd.(supra). However, to analyse in detail, it is necessary....