THE HON’BLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE NARSING RAO NANDIKONDA CENTRAL EXCISE APPEAL NO.04 OF 2011

JUDGMENT:

(per Hon’ble Sri Justice Narsing Rao Nandikonda)

This appeal is filed by the appellant-respondent under Section 35G of the Central Excise Act, 1944 (for short, ‘the Act, 1944’) against the Final Order No.819 of 2010, dated 17.05.2010 passed in Appeal No.AT/73/2008 by the learned Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, FKCCI-WTC Building, K.G. Road, Bangalore (for short, ‘CESTAT’).

2. Heard Sri A.Rama Krishna Reddy, learned Senior Standing Counsel for Central Excise, appearing for the appellant and Sri Vedula Srinivas, learned Senior Counsel representing Smt.Chitralekha, learned counsel appearing for the respondent.

3. The brief facts of the case are that M/s. Nagarjuna Construction Company Limited is having its Registered Office at Nagarjuna Hills, Hyderabad, (for short, ‘NCCL’) and obtained Centralized Registration with Hyderabad-II Commissionerate, Customs, Central Excise &

Service Tax, for the purpose of discharging its service tax liability for certain taxable services under the Finance Act, 1994 (for short, the Act, 1994’