2024 (6) TMI 1517

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....ER (TECHNICAL) Shri Bipin Garg and Ms. Kainaat, Advocates for the Appellant Shri Rajeev Kapoor, Authorized Representative of the Department ORDER JUSTICE DILIP GUPTA : The order dated 27.04.2017 passed by the Commissioner confirming the demand of service tax amounting to Rs. 28,76,210/- and imposing penalties under section 78 and 77(1)(a) of the Finance Act, 1994 [the Finance Act] h....

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.... Works Contract service of ECI (From 01.06.2007 to 31.03.201) 29,37,147 20,42, 985 8,94,162 20,42, 985 8,94,162 Disputing on Time bar 1. Sub total 36,68,454 27,74,292 8,94,162 27,74,292 8,94,162   2. Operation & Maintenance and Repair 16,79,762   16,79,762     16,79,762 Disputing on merits & Time bar 3. ....

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....would be under the extended period of limitation contemplated under the proviso to section 73 (1) of the Finance Act. 6. The appellant has also provided the demand confirmed for the normal period and the demand confirmed for the extended period. It is as follows : (A) Demand in normal period: (i) Maintenance or Repair Service: Rs. 4,09,077 (ii) Works Contract Service: Rs. 3....

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....the tender was for annual maintenance and operation of air conditioning and installation. This is the position with regard to other work orders. It is, therefore, clear that the work that was required to be performed by the appellant was both for annual maintenance and operation. Such being the position, the Commissioner was justified in confirming the demand under the 'Operation, Maintenance and ....