PHONIEX ENGINEERING Vs. COMMISSIONER OF CENTRAL EXCISE, NAGPUR

JUDGEMENT

(1.) THE appeal and the stay application are directed against order -in -original No. 7/2009/ST/C, dated 28 -12 -2009 passed by the Commissioner of Customs & Central Excise, Nagpur. The stay application is taken up for consideration.

(2.) THE appellant, M/s. Phoenix Engineering, Nagpur are engaged in the services of repair, renovation, widening of roads and construction of toll sheds, providing electrification of high mast poles at toll sheds, etc., to various Government organizations. The department was of the view that the above services come under the category of 'Commercial or Industrial Construction Service' and, accordingly, a show -cause notice dated 8 -7 -2009 was issued proposing to classify the services undertaken by the appellant under the category of 'Commercial or Industrial Construction Service' and demanding service tax of Rs. 67,79,026/ - on the services rendered by the appellant for the period 10 -9 -2004 to 31 -3 -2009. The show -cause notice was adjudicated vide the impugned order and the learned Commissioner confirmed the demand of service tax of Rs. 67,79,026/ -, interest thereon and imposed a penalty of equivalent amount under Section 78 of the Finance Act, 1994 apart from imposing penalties under Sections 76 and 77 of the Finance Act. The appellant is before us against the impugned order.

(3.) THE learned AR appearing for the Revenue fairly concedes the issue.