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2015 (12) TMI 603 - CESTAT MUMBAI

2015 (12) TMI 603 - CESTAT MUMBAI - 2016 (41) S.T.R. 879 (Tri. - Mumbai) - Classification of service - Construction of Residential Complex service or works contract service - Held that:- Show-cause notice issued to the appellant indicates that the classification of the services is to be considered under the category of "Commercial or Industrial Construction Services" and directed the respondent to show-cause why it should not be done so whereas the adjudicating authority has confirmed the demand .....

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espondent is a "works contract" and the entire contract has been executed prior to 01.06.2007. In our view the issue is no more res integra as the judgement of the Hon'ble Apex Court in the case of CCE v. Larsen and Toubro Ltd and Ors. - [2015 (8) TMI 749 - SUPREME COURT] it has been held that works contract cannot be vivisected prior to 01.06.2007 for taxing separately. - Decided against Revenue. - ST/85376/2013-Mum and Cross Objection No. ST/CO/91033/2013-Mum - Final Order Nos. A/3175-3176/201 .....

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late authority has set aside the order-in-original which was challenged before him by recording the following:- "I have examined the impugned order and submissions. When the Show Cause Notice is issued on the grounds for classification of the services under one category, it is not possible for the adjudicating authority to make a new case different from that alleged in show cause notice. Such an attempt would tantamount to going beyond the show cause notice. The same would be in gross viola .....

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