Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

Commissioner of Central Excise, Goa Versus R.K. Construction

2015 (12) TMI 603 - CESTAT 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 "Com .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

first appellate authority has correctly held that the adjudicating authority has traversed beyond the allegation of the show-cause notice. If the assessee is not put to notice under which category the service tax sought to be demanded, the conclusio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rior 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 vivis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

For The Appellant : Shri B. Kumar Iyer, Supdt. (AR) For The Respondnet : Shri Bharat Raichandani, Advocate Per: M.V. Ravindran This appeal is filed by Revenue against Order-in-Appeal No. GOA/CEX/GSK/76/2012 dated 25.10.2012. The respondent-assessee .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ore 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 authorit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rs Co. Ltd. vs Collector of Central Excise, Guntur 1999 (106) E.L.T.(S.C.) II. GTC Industries Limited vs Collector of Central Excise, New Delhi 1997 (94) E.L.T. 9 (S.C.) III. Commissioner of Central Excise, Meerut vs Hello Mineral Water P. Ltd. 2001 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

set aside, Appeal allowed". 4. On perusal of the records, we do find that the 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 C .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ppellate authority has correctly held that the adjudicating authority has traversed beyond the allegation of the show-cause notice. If the assessee is not put to notice under which category the service tax sought to be demanded, the conclusion reache .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version