2012 (6) TMI 690

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..... Per: Jyoti Balasundaram: The total demand of Rs.21,38,00,000/- (approx.) confirmed against the assessees vide the impugned order can be broken up into the following five heads:- S.No. Description of charges Period Demand (in crores)         01 Civil Work such as, foundation, control room, etc., and electrical work such as, earthing station, transformer etc., inclu .....

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..... he Tribunal, was to the effect that service tax could not be demanded on Works Contract which at that time was held to be not vivisectable. The assessees are prima facie correct in contending that they were under a bona fide belief that Works Contract was not liable to tax in the light of the decisions of the Tribunal for example, as in the case of Daelim Industrial Co. Ltd. Vs Commissioner of Cen .....

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..... h transmission lines, sub-station etc., and the wind mill operator is required to pay Infrastructure Development charges to the Electricity Board towards strengthening the power evacuation capability and connectivity to the power handling system of Electricity Board. These charges are paid on behalf of their clients by the assessees to the Tamil Nadu Electricity Board and, therefore, the assessee .....

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