LAWS(CE)-2012-5-3

RAMKY INFRASTRUCTURE LTD. Vs. COMMR. OF SERVICE TAX

Decided On May 14, 2012
RAMKY INFRASTRUCTURE LTD. Appellant
V/S
Commr. Of Service Tax Respondents

JUDGEMENT

(1.) 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: -

(2.) FACTS of appeal No. ST/1589/2010

(3.) THE legal provisions