TMI Blog2015 (1) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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 servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri S S Gupta, with Shri Mehul Jivani, C A For the Respondent : Shri S V Nair, Assistant Commr (AR) JUDGEMENT Per: P S Pruthi: The appellant is in appeal against the impugned order and pray for stay, having deposited ₹ 92 lakhs out of total demand of ₹ 31.82 crores along with interest and penalty. At the initial stage itself, after brief discussion, both the sides ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of various contracts executed by them. His grievance is that the specific service under which contracts are covered for demanding service tax has not been set out either in the show cause notice or in the adjudication order. Further, the service tax has been demanded on the contract value whereas it was payable on receipt basis during the period in dispute i.e. 2006-07 to 2010-2011. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 2' to the show cause notice, we find that 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 such as: (i) Construction of commercial and industrial service/works contract service/repair and maintenance. (ii) Erection, Commissioning and Installation of ET ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt of payment for the services whereas the adjudicating authority has ignored this issue altogether. In this view of the matter we order; (i) The respondent to deposit an amount of ₹ 10,00,000/- (Rupees ten lakhs only) towards the GTA service provided by them which is an admitted liability within two months from the receipt of this order; (ii) We remand the case to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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