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2015 (12) TMI 1008 - CESTAT BANGALORE

2015 (12) TMI 1008 - CESTAT BANGALORE - TMI - 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 powers exercised by the original adjudicating authority under Section 80 of the act. He relies upon the decision of the Hon'ble High Court of Karnataka in the case of CCE, Bangalore II Vs. Sunitha Shetty .....

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. Since the decision of this Tribunal was made 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 Gurunathan, Addl. Commissioner (AR) ORDER Per: B S V Murthy: The brief facts of the case are that the appellants are holders of service tax registration under the category "Commercial or Industrial Con .....

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amount received under 'Works Contract Service' 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 paid service tax under 'Works Contract Service' on the ongoing projects in respect of which they have already paid tax under 'Construction of Residential Complexes' service. Thus, it appea .....

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