AFCONS INFRASTRUCTURE LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THESE appeals arise from Order -in -Original No. 29 to 32/ST -II/RS/2012, dated 29 -10 -2012 passed by the Commissioner of Service Tax, Mumbai -II. The appellant M/s. Afcons Infrastructure Ltd., Mumbai undertook civil construction i.e. construction of viaduct and stations of Delhi Metro Railway Project for Delhi Metro Corporation (DMRC) under turn -key contracts entered into during the year 2006, 2007 and 2008. However, they did not discharge any Service Tax liability on the activity undertaken by them. The department was of the view that they are liable to discharge Service Tax on the above activity under the category of 'commercial or industrial construction service' and accordingly four show cause notices were issued demanding Service Tax of Rs. 21,25,49,390/ - on the consideration received by the appellant during the period 1 -4 -2006 to 31 -3 -2011. The notices were adjudicated upon by the impugned order and the demands were confirmed along with interest and also by imposing penalties under Sections 76, 77 and 78 of the Finance Act, 1994. Hence the appellant is before us.

(2.) THE learned Counsel for the appellant made the following submissions:

(3.) WE have carefully considered the submissions made by both the sides.