1. Heard Mr.N.Venkataraman, the learned counsel appearing for the petitioner and Mr.M.Ravindran, the learned Additional Solicitor General, appearing for the respondent.

2. This writ petition has been filed to quash the order passed by the second respondent Appellate Tribunal, dated 26.5.2011, and consequently, direct the second respondent to hear the appeal filed by the petitioner, in ST/Appeal No.578/09, by following the decision of the High Court of Karnataka, rendered in C.S.T, Bangalore Vs. Turbotech Precision Engineering Pvt. Ltd. [2010 (18) S.T.R. 545 (Kar.)].

3. It has been stated that the petitioner Company is carrying on its business, primarily, in executing works contracts, by carrying out commercial and residential construction works involving men, materials, labour and overheads. The first respondent, while proposing the payment of service tax by the petitioner, had confined the proposal only to 33% of the total contract value, granting various exemptions for the balance 67% of the contract value.

4. It has been further stated that the first respondent had issued a show cause Notice No.78/2008, dated 31.3.2008, seeking to levy tax on the petitioner, in respec