2009 (8) TMI 956

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..... gned order, the Commissioner has demanded service tax of Rs. 37,57,740/- along with applicable interest from the appellants towards the services rendered by them on erection, commissioning and installation during the period from 16-6-2005 to 31-3-2007. There are also penalties imposed under various sections including an amount of Rs. 37,57,740/- under Section 78 of the Finance Act, 1994. The app .....

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..... 003 and also the assessment of the appellants for VAT under works contract for various years. It is submitted that the assessment also covered the impugned activity. Since the works contract was brought under tax net for the first time on 1-6-2007 and the material period ends by 31-3-2007, it is argued that the impugned demand and penalties are not sustainable. The learned Counsel also submits t .....

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