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M/s. RN Contractors and Labour Supplier Versus Commissioner of Central Excise

2016 (8) TMI 144 - CESTAT NEW DELHI

Nature of activity / services provided by the assessee - security services or civil construction services - The appellate authority examined the provisions of section 44 AD(1) of Income Tax Act and observed that the said section not only relates to the business of civil construction but also to supply of labour for civil construction. As such, it cannot be said that the appellant was engaged in the business of civil construction merely on the ground that the assessment has been done under sectio .....

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security and placement service. - Matter needs re-examination and revaluation of entire evidence on record. - matter remanded back. - Service Tax Appeal No. 217/2010 - Final Order No. 52635 /2016 - Dated:- 27-7-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. B Ravichandran, Member (Technical) Shri Vijayan, Advocate for the Appellants Shri K Poddar, DR for the Respondent ORDER Per Archana Wadhwa On matter being called Shri Vijayan, learned advocate appeared and placed on record a letter .....

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half yearly ST-3 return, summons were issued to him, to which he did not respond. Accordingly, the Revenue approached the Income Tax authorities and procured Income-Tax return for the assessment year 2004-2005. In the said Income Tax return, he had shown income of ₹ 79,000/- @ 8% on total receipt of ₹ 9,87,500/-. In the computation sheet attached to the return, the source of income was shown as - from security and placement services . From the said fact, Revenue entertained a view t .....

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cted by the original adjudicating authority by observing that in the income tax return it is neatly typed that the income was from the security and placement agency services. Accordingly, demand was confirmed along with imposition of penalties. 4. On appeal against the above orders, the appellant contended that they were not providing the said services but were engaged in the construction of small houses, for which the entire receipted remuneration was received by them. They also referred to the .....

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served that the said section not only relates to the business of civil construction but also to supply of labour for civil construction. As such, it cannot be said that the appellant was engaged in the business of civil construction merely on the ground that the assessment has been done under section 44AD(1) of the Income Tax Act. As regards bills, he observed that same were not produced before the original adjudicating authority, as such amount to introduction of new evidence. He also observed .....

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d to. However, he agreed with the appellant that the entire receipt is to be considered as cum duty price and as such, directed the lower authorities to calculate the tax demand . Otherwise, he rejected the appeal. 6. Hence, the present appeal. 7. On going through the impugned orders as also the show cause notice, we note that neither in the show cause notice nor in the order in original nor in the order in appeal, the category of service under which the appellant is being taxed stand disclosed. .....

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