PHOENIX ENGINEERING Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appeal is directed against Order -in -Original No. 07/2009/S.T./C, dated 28 -12 -2009 passed by Commissioner of Central Excise & Customs, Nagpur. Vide the impugned order, the learned adjudicating authority has confirmed a service tax demand of Rs. 67,79,026/ - along with interest thereon and also imposed penalties under Sections 76, 77 & 78 of the Finance Act, 1994 by classifying the services undertaken by the appellant under the category of commercial or industrial construction services. Aggrieved of the same, the appellant M/s. Phoenix Engineering is before us.

(2.) THE learned Additional Commissioner (AR) appearing for the Revenue reiterating the findings of the adjudicating authority and contended that the appellant did not produce documentary evidences in support of his claim that the work order, executed pertain to construction/repairs/maintenance of roads or civil work in relation to the irrigation of dams and therefore, findings of the adjudicating authority cannot be disputed. We have carefully considered the rival submissions.