M/s. Bismi Engineering Contractors, M/s. Arasan Amutham Constructions, M/s. Chendur Construction Company Versus Commissioner of GST & Central Excise, Madurai

M/s. Bismi Engineering Contractors, M/s. Arasan Amutham Constructions, M/s. Chendur Construction Company Versus Commissioner of GST & Central Excise, Madurai
Service Tax
2019 (2) TMI 836 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 30-1-2019
Appeal No. ST/440 to 442/2012 – Final Order Nos. 40195-40197/2019
Service Tax
Judicial Member : Ms. Sulekha Beevi C.S. And Technical Member: Shri Madhu Mohan Damodhar
For Appellant : Ms. D.S. Vipula, Advocate
For Respondent: Shri S. Govindarajan, AC (AR)
ORDER
Per Bench
All these appeals involve identical issue and hence they are taken up together for disposal.
2. The common facts in all these appeals are that the appellants were engaged by Tamil Nadu Police Housing Corp

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Service Tax Demand
Bismi Engineering Contractors
48/2010-ST dated 19.10.2010
No. 043-11/dated 31.10.2011
Rs.21,62,590/-
Chendur Construction Company
50/2010-ST dated 19.10.2010
No. 0436-11/dated 31.10.2011
Rs.42,50,834/-
Arasan Amuthan Construction
173/2010-ST dated 23.11.2010
No. 172-11/ dated 5.12.2011
Rs.13,03,444/-
3. Today, when the matter came up for hearing, Ida counsel Ms. D.S. Vipula submitted that the issue is no longer res integra. She relies upon the judgment of the Tribunal in Nithesh Estates Ltd. which was affirmed by the Hon'ble High Court of Karnataka as reported in 2018 (17) GSTL 414 (Kara). She further submits that the Tribunal in Sima Engg. Constructions Vs. Commissioner of Central Excise, Trichy – 201

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