2023 (6) TMI 1409

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..... t Shri J.Chattopadhyay, Authorized Representative for the Respondent ORDER Per Ashok Jindal : By way of impugned order, the demand of service tax of Rs.63.82 lakhs and equal amount of penalty has been confirmed under Section 78 of the Finance Act, 1994. 2. The appellant was engaged in civil constructions and providing construction services in infrastructure projects i.e. Port, Railway, Roa .....

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..... ecords, we find that the above mentioned services have been supplied by the appellants along with materials, which are not disputed by the Adjudicating Authority. 6. In that circumstances, the activity undertaken by the appellant merits classification under the category of "Works Contract Service". For prior to the period 01.06.2007, no service tax was payable by the appellant as held by the Hon' .....

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