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2015 (10) TMI 2291 - CESTAT NEW DELHI

2015 (10) TMI 2291 - CESTAT NEW DELHI - TMI - Works Contract Levy of tax prior to 1.06.2007 - Commercial or Industrial Construction Service Appellant contended that work executed is taxable only with effect from 01.06.2007 not prior to it and CICS does not include indivisible works contract Held That:- The contract involved is clearly a works contract as payments are to be made by ONGC during rendition of contract.

Issue whether works contract is taxable under the category of CI .....

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e appellant and ld. Departmental Representative for Revenue. 2. Assessee has preferred the appeal against the adjudication order dated 26.02.2009 passed by C.C.E.(Adjn), New Delhi confirming service tax demand of ₹ 10,80,68,227/-; appropriated ₹ 10,60,98,488/- and ₹ 19,69,788/-, already remitted by the appellant towards the tax component; Confirming demand of ₹ 52,59,040/- towards the interest component; penalty equivalent to the tax liability determined, under Section 78 .....

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ained to Uran-Trombay Jawahardweep Oil Pipeline and 30 Oil Pipeline from Tee off at Sheva South to JNPT terminal. 4. Proceedings were initiated against the appellant by a Show Cause Notice dated 19.12.2007 alleging rendition of the taxable Commercial or Industrial Construction Service (CICS) defined under Section 65 (25b) read with Section 65 (105) (zzq) of the Act proposing levy of tax, interest and penalty as was eventually confirmed. The appellant contested the proceedings contending inter .....

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