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2015 (1) TMI 548 - AT - Service TaxGoods Transport Agency Service - construction and maintenance of sewage treatment plants, effluent treatment plants and water treatment plants - Held that:- The major portion of the demand relates to EPC contracts for constructing the effluent and water treatment plants - against most contracts, the specific service under the Finance Act, 1994 under which the activity falls is not stated; rather the description of service is mentioned generally - department has to first fix the classification of a particular activity and only then proceed to work out the demand of service tax which is due. This is necessary because different services may operate under different schemes, different notifications, different abatements etc. The classification under which charge of non payment is made in the show cause has not been specified. Secondly, there is reference during the period in dispute. We also note that the adjudicating authority has not applied the relevant law for determining at what stage service tax payment is due. In the present case, it was due on receipt of payment for the services whereas the adjudicating authority has ignored this issue altogether. - Assessee is directed to deposit ₹ 10,00,000 towards the GTA service provided by them - Matter remanded back.
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