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Commissioner of Central Excise, Nagpur Versus Deepak Kumar Uttamchand Advani

2015 (11) TMI 1489 - CESTAT MUMBAI

Demand of service tax - Commercial and Industrial Constructions Service - whether the respondent herein is liable to discharge the service tax during the period 10.09.2004 to 31.03.2008 on an amount received by him towards the work executed which the .....

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ch is sought to be imposed is unwarranted in as much the entire issue of whether the composite contract/works contract should be vivisected or not was the question of dispute before the judicial forum. The five Members full Bench of the Tribunal has .....

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hem. We find that the respondent had a reasonable cause of non-discharging the service tax for the material period in question. By invoking the provisions of Section 80 of the Finance Act, 1994, we waive the imposition of penalty under Section 76 of .....

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ORDER Per M V Ravindran This appeal is filed by Revenue against Order-in-Appeal No. SR/421/NGP/2010 dated 30.11.2010. The assessee-respondent has filed a Cross Objection against the appeal filed by the Revenue. 2. Heard both sides and perused the re .....

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the category of "Commercial and Industrial Constructions Service" while the respondent feels that the work is executed under a "works contract" hence would be liable for tax only from 01.06.2007. The adjudicating authority has co .....

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"works contract", question of vivisecting them and demanding duty under "Commercial and Industrial Constructions Service" would not arise. 4. After hearing the submissions made by both sides and perusal of the records, we find on .....

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orks contract, they can be vivisected and service tax can be demanded. Respectfully following the same, we hold that the issue on merits is against the respondent and the contract entered by them can be vivisected and service tax liability can be dem .....

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d that the entire demand is time barred. 4.2 We find no merits in the arguments made by the learned Counsel in as much there is nothing on record to show that the respondent had infact kept the department informed about the activities. 4.3 As regards .....

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