2023 (12) TMI 124

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....as confirmed the demand of Rs. 8,93,04,537/- including Education Cess and SHE Cess. He also imposed equal amount of tax as penalty under Section 78 and penalty of Rs.10,000/- under Section 77 of the Finance Act, 1994. 2. In the present case, the Appellant has undertaken the services of construction of sewerage system and allied works including laying of pipes in Indore city under JNNURM project in terms of the work awarded by Indore Municipal Corporation (IMC). The Ld. Commissioner in the impugned order dated 3rd December, 2012 has observed that the aforesaid services rendered by the Appellant is classifiable under Works Contract Services as defined in Section 65(105)(zzzza) of the Finance Act, 1994 and is, therefore, liable to pay Servi....

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....dtd. 21.11.2017 in Service Tax Appeal No. 60249 of 2013).The said decision in Jatan Construction (Supra) has been further upheld by the Hon'ble Rajasthan High Court, which is reported in 2019(24) GSTL 552 (Raj). The same view has been taken by CESTAT Allahabad Bench in the case of Jyothi Buildtech (P) Ltd Vs Commissioner of C.Ex, Cus and S.Tax, Noida. In this case the Tribunal has relied upon the decision of Larger Bench in the case of Lanco Infratech Ltd. In view of the decisions cited above, the Appellant prayed for setting aside the demands confirmed in the impugned order and allow their appeal. 4. The Ld. D.R. reiterated the findings in the impugned order. 5. Heard both sides and perused the appeal documents. 6. We observe that....