CESTAT, BANGALORE BENCH
Ramky Infrastructure Ltd. V. Satya Murthy Joint Venture
V/s.
Commissioner of Service-tax, Hyderabad
FINAL ORDER NOS. 299 TO 301 OF 2012
STAY ORDER NO. 77 OF 2012
APPEAL NOS. ST/476 OF 2009, 432 & 1589 OF 2010
ST/STAY/260 OF 2010
MAY 14, 2012
ORDER
P.G. Chacko, Judicial Member
The appeals, ST/476/2009 and ST/1589/2010, were filed by M/s. Ramky Infrastructure Ltd. – V. Satya Murthy Joint Venture (hereinafter referred to as Ramky-Murthy JV) and the third appeal, ST/432/2010, was filed by M/s. Maytas Infra Ltd.-Nagarjuna Construction Company Ltd. Joint Venture (hereinafter referred to as Maytas- NCC JV). All the three appeals are directed principally against demands of service tax under the head “Works Contract Service” confirmed against them by the Commissioner in adjudication of the relevant show-cause notices covering various periods as shown below:-
| Appeal No. | Date of SCN | Period of dispute | OIO No. & date | S. Tax + Education Cess | Penalty imposed u/s 76 | Penalty imposed u/s 77 | Penalty imposed u/s 78 |
| ST/476/2009 | 24/10/2008 | June 2007 to May 2008 | No.14/2009-ST dt. 17/2/2009 | Rs.2,79,12,913/- | @2% of service tax per month | Rs. 1000/- | Rs.2.8 crores |
| ST/1589/2010 | 25/08/2009 | June 2008 to March 2009 | No.15/2010-ST dt. 29/3/2010 | Rs.2,57,97,663/- | @2% of service tax per month | Rs. 5000/- | — |
| ST/432/2010 | 18/06/2009 | June 2007 to Sept 2008 | No.51/2009-ST dt. 30/11/2009 | Rs.13,46,28,909/- | @2% of service tax per month | Rs. 1000/- | Rs.14 crores |
2. Facts of appeal No.ST/476/2009
2.1 From the results of investigations into the works undertaken by the appellant in execution of certain contracts awarded by the Irrigation & Command Area Development (CAD) Department, Govt. of Andhra Pradesh, it appeared to the Anti-Evasion Wing of the Commissionerate of Service Tax, Hyderabad-II that the appellant was providing to the State Government “works contract service” (WCS) in terms of Section 65(105)(zzzza) of the Finance Act, 1994 during the period from 01/06/2007 to 31/05/2008. It was found that six EPC contracts had been executed by the appellant for the Irrigation & CAD Department of the State Government during the said period. The relevant particulars including the description/scope of the work, as gathered by the service tax authorities, are as stated hereunder:
