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M/s. Calcutta Haldia Shipping Services (P) Ltd. Versus Commr. of Service Tax- Kolkata

2015 (10) TMI 784 - CESTAT KOLKATA

Demand of Service Tax Appellant provide services of dredging service, supply of tangible goods service and transport of goods by Road Service and contends that service tax pertaining to the same has already been paid by the Contractor; though the w .....

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rder No : SO/75937/2015 - Dated:- 17-9-2015 - Dr. D.M. Misra, Judicial Member and Shri H.K. Thakur, Technical Member For the Petitioner : Sri B.N. Chattopadhyay, Consultant & Sri N.K. Chowdhury, Advocate For the Respondent : Sri K. Choudhari, Sup .....

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ngwith interest has been confirmed against the appellant. Penalties have also been imposed upon the appellant under Section 77 (1) , 77 (2) & 78 of the Finance Act, 1994. 2. Shri B.N. Chattopadhyay (Consultant) & Shri N.K. Chowdhury (Advocate .....

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se of the appellant that majority of demand of ₹ 63,91,803/-, out of the total demand of ₹ 76,33,475/- confirmed by the Adjudicating Authority, pertain to dredging Service. Learned Advocate made the bench go through a letter dated-17/5/20 .....

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inted out that demand of service tax on dredging service, as per para 4.2.5 of the order-in-original dated 20/3/2013 is also for work order No. 2005/09. On a specific query from the bench as to what are the nature of activities covered by work order .....

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