TRPUTI UDYOG LTD. Vs. STATE OF HARYANA

JUDGEMENT

(1.) In terms of the impugned order, the appellant is required to discharge service tax liability of Rs. 7,15,36,082/- along with interest; and penalty of Rs. 8,00,00,000/- under Section 78, in addition to penalty at the rate of two percent per month on the service tax amount under Section 76 of the Finance Act, 1994.

(2.) Heard both the sides in the matter.

(3.) The appellant had undertaken laying of long distance pipelines for drinking water project and contracted with M/s Gujarat Water Supply and Sewerage Board (GWSSB). The Revenue proceeded against the appellant on the ground that they have undertaken the services of 'commercial or industrial construction' for which no service tax was being paid by them.