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Neelettu Construcions Versus Commissioner of Central Excise, Customs And Service Tax Cochin-CCE

Demand of service tax - Commercial or Industrial Construction/Works Contract service - Held that:- It is settled law that while exercising the powers of revision under Section 84 of the act, the Commissioner cannot review or revise the discretionary .....

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the case of CST, Bangalore Vs. Handimann Services Ltd. [2011 (9) TMI 690 - KARNATAKA HIGH COURT ] and the decision of this Tribunal in the case of Sneha Minerals Vs. CCE, Belgaum [2010 (7) TMI 387 - CESTAT, BANGALORE ]. After going through the said .....

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by a division bench, the judicial discipline requires that it should be followed. - Decided in favour of assessee. - ST/2582/2011-SM - Dated:- 16-4-2015 - B S V Murthy, Member (T), J. For the Appellant : Mr T T Biju, Adv For the Respondent : Mr R Gu .....

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utiny of the ST3 return for the half year ending 30.09.2007 & 31.03.2008, it was noticed that the assessee classified the taxable service under the category of 'Commercial or Industrial Construction' up to 31.05.2007 and 'Works Contra .....

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ice' availing the benefit under the Works Contract (Composition Scheme for payment of Service Tax) Rule, 2007. On scrutiny of the ST3 returns for the Half Year ending 30.09.2007 and 31.03.2008 filed by the assessee, it was noticed that they have .....

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Contract (Composition Scheme for payment of Service Tax) Rules 2007 and that thereby they short paid ₹ 4,29,487/- being the differential service tax along with education cess and secondary & higher education cess. 2. Proceedings were initi .....

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ing taxability and treating their activity undertaken by them as 'Commercial or Industrial Construction' Service before the Commissioner (Appeals). The Commissioner in exercise of powers vested in him under Section 84 of the act, proposed to .....

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r imposed penalty under Section 76 of the act. Hence this appeal. 3. The learned advocate submitted that it is settled law that while exercising the powers of revision under Section 84 of the act, the Commissioner cannot review or revise the discreti .....

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