TaxTMI 
TaxTMI 
2025 (5) TMI 1756
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....hri S. K. Dikshit, Authorized Representative for the Respondent ORDER PER R. MURALIDHAR The appellant has been providing construction services to various entities like SSKM Hospital, Staff Training College and Calcutta High Court etc. as sub-contractor to the main contractor M/s. Macintosh Burn Limited. The Show cause Notice was issued demanding an amount of Rs.80,46,516/- under the classificat....
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....ervice is provided to Government buildings like hospital, high court, etc. As per the Circular No. 80/30/2004 dated 17/09/2004 at Para 13.2, it has been clarified that such services is exempted from payment of Service Tax. Therefore, he prays that no further amount is required to be paid by the appellant. 3. Without prejudice to these submissions, he takes the stand that the Show Cause Notice has....
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....apers. 7. Coming to "Manpower Supply Agency Services", the appellants have already paid Rs. 2,17,541/-. They are agreeing to pay balance amount of Rs. 6,27,895/-. We direct them to pay Rs. 6,27,895/- along with interest. 8. In respect of Rs. 2,17,541/- claimed to have been paid, the same may be get verified by the Adjudicating Authority for which the appellant would be required to pay interest, ....