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M/s. Neffs India Pvt. Ltd. Versus CCE & ST, Guwahati

2015 (11) TMI 622 - CESTAT KOLKATA

Waiver of pre deposit - Works Contract Services & Construction of Residential Complex Services - Held that:- Appellant did not co-operate during the investigation and adjudication proceedings. Various points raised by the appellant in the grounds of .....

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ed that appellant has not co-operated with the Adjudicating authority during the course of adjudication proceedings Appellant is thus required to be put to some condition so that appellant takes the adjudication proceedings seriously. - Partial stay .....

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ndent : Shri S. Sharma, Commr.(AR) ORDER Per Dr. I.P. Lal. This Appeal has been filed by the appellant against Order-in-Original No.11/Commr/ST/GHY/13-14 dated 29.01.2014 passed by the Commissioner of Central Excise & Service Tax, Guwahati as Adj .....

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Act, 1994. 2. Shri N.K. Chowdhury (Advocate) appearing on behalf of the appellant argued that appellant are providing taxable services under the categories of Works Contract Services & Construction of Residential Complex Services. That Revenue ma .....

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appellant has provided services, have already discharged Service tax liability to the tune of ₹ 2,27,71,580/- on the services rendered by the main contractors. 3. Shri S.Sharma, Commr.(AR) appearing for the Revenue argued that appellant is a se .....

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lso brings to the knowledge of the Bench that appellant did not co-operate with the investigation and also did not file any reply to the show cause notice but kept on asking for time. 4. After hearing both sides for some time it is observed that peri .....

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ph of Discussion & findings of the Order-in-Original dated 29.01.2014 that appellant did not co-operate during the investigation and adjudication proceedings. Various points raised by the appellant in the grounds of this appeal as well as during .....

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