Only paid members can access this page.
Shri SV. Kurup Versus Commissioner of Customs - 2012 (2) TMI 367 - CESTAT, NEW DELHI - Service Tax
Determination of nature of activity - whether repair and maintenance or industrial and commercial construction – Held that:- Matter remitted back to adjudicating authority.
..... applies differently in different circumstance depending on the finding (iii) Wherever there is any concession permissible under law that should not be hesitated to be granted. 5. We make it clear to the Adjudicating Authority that in the meantime Tribunal has already delivered its judgment on the liveability of service tax on works contract in cases like Alstom Projects India Ltd. vs. CST, Delhi reported in 2011 (23) S.T.R. 489 (Tri. Del.) and in Instrumentation Ltd. vs. CCE, Jaipur I reported in 2011 (23) S.T.R. 221 (Tri. Del.). Therefore the authority shall taking into consideration all the averments of the appellant with evidence before him pass a reasoned and speaking order bringing out clearly the levy if any under law. 6. Appellant is directed to appear before the Adjudicating Authority within a month of receipt of this order and make application for fixation of date hearing. 7. In the result, the stay application and appeal get disposed in the manner indicated above.