VASU CONSTRUCTION Vs. COMMISSIONER OF CENTRAL EXCISE, DAMAN

JUDGEMENT

(1.) THE appellants filed written submissions in support of the Stay Petition filed by them. We have, accordingly, heard the ld. S.D.R. appearing for the Revenue and have gone through the impugned order.

(2.) THE pray in the Stay Petition is to dispense with the condition of pre -deposit of Rs. 8,04,343/ - (Rupees Eight Lakhs, Four Thousands, Three Hundreds and Forty Three Only) confirmed against the applicant -appellant as their Service Tax liability for the period June 2005 to March 2008. In addition, penalty of identical amount stand imposed upon them.

(3.) AS per facts on record, the appellants are engaged in business of Construction. The applicant has entered into Works Contract with M/s. Idea Cellular Co. Ltd. to do the civil work of telecommunication towers at different locations in Gujarat. During the course of Service Tax audit of M/s. Idea Cellular Co. Ltd., by the Internal Audit party of Central Excise Division, Gandhinagar, it was observed that the applicant has provided two types of services viz. (i) Commercial and Industrial Construction Service and (ii) Site Formation and Clearance Excavation and Earthmoving and Demolition service. They informed about the same to the office of Superintendent, Central Excise, Range -I, Navsari. Consequently, a letter dt. 9 -6 -08 was served upon the applicant asking him to furnish the figures i.e. work done for M/s. Idea Cellular Co. Ltd.