9911796707
TMI Blog2015 (10) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... s registered with the Central Excise department and also under Service Tax under the classification 'Erection, Commissioning arid Installation Service', 'Cleaning Service' and 'Management, Maintenance or Repair Service'. The appellant is engaged in providing the service among others, for, Trenching & Laying Underground Telephone Cables to M/s. Bharat Sanchar Nigam Ltd. (BSNL). The Revenue on investigation felt that these services come under the category of "Erection, Commissioning and Installation Service" and accordingly, show cause notice was issued demanding Service Tax of Rs. 6,48,970/- allegedly short-paid. 3. The appellant contested the show cause notice, stating before the adjudicating authority, that they did not challenge the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. I also find that in the instant case, the appellant has already paid a sizable amount of Service Tax even though they have disputed the tax liability. I, therefore, take up the appeal itself of a decision on merits without insisting on any further pre-deposit. 6. I have gone through the show cause notice reply to the show cause notice, the Order-in-Original and the grounds of appeal in this case, I find that this case has emerged out of the departmental audit of the records of M/s. BSNL wherein payments made to the appellant were found. I find the appellant to be a proprietary firm of petty contractors. The appellant says that he was under the bona fide belief that no Service Tax is payable on his activities. The appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under the category of Erection, Commission or Installation Service. Thus, the appellant pleads that the impugned order be set aside and the learned Commissioner (Appeals) be directed to hear the appeal and decide the same on merits. 6. The learned AR relies on the impugned order and prays for dismissal of appeal. 7. Having considered the rival contentions, we are satisfied that the learned Commissioner (Appeals) has failed to exercise the jurisdiction vested in him. The power entrusted on the adjudicating authority can also be exercised by the Commissioner (Appeals), being the first Appellate Authority having the power of enhancement of the demand, including enhancement of imposition of penalty, which the adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
