TMI Blog2011 (6) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... rial construction service – Held that:- When the original jurisdiction was exercised issuing show cause notice on a different premises the revisionary authority had no power to review the show cause notice itself usurping the power of the original authority. Revisionary power is only exercisable when an order causing prejudice to interest of Revenue comes up. Matter arising on the basis of SCN onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asking the appellant to explain why they should not be brought into the fold of tax under the category of maintenance and repair service under Section 65(105)(zzg) of the said Act. Against the said show cause notice adjudication order dated 28-7-2008 was passed holding that taxable service was provided by the appellant to the service recipient M/s. N.F.L. during the period 2003-04 to 2005-06 of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the category of repair and maintenance. That itself is erroneous for which adjudicating authority properly decided the matter by an order dated 28-7-2008 reducing tax demand to Rs. 2,174/-. The Revisionary Authority should not have completely revised the order on a different premise (which was not in the show cause notice). Therefore, the appellant has been aggrieved. Learned Counsel prays for tot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntenance service, that too of immovable property. 8. The Revisionary authority proceeded on a different premises for issuing show cause notice asking the appellant to show the reason why its services should not fall under the category of commercial or industrial construction service. This is clear from para 9 of show cause notice for revision under Section 84 of the Act. 9. The object of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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