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2016 (8) TMI 1121 - CESTAT MUMBAI

2016 (8) TMI 1121 - CESTAT MUMBAI - TMI - Commercial and Industrial Construction Services - service tax demand - Held that:- The show-cause notice specifically alleges that the appellant had rendered the services of “Manpower Recruitment and Supply Agency Services” and directed them to show-cause as to why the tax should not be demanded from them under the said services. The appellant also replied to the show-cause notice on the allegations made. - In our view the adjudicating authority shou .....

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and Industrial Construction Services. The reasoning given by the adjudicating authority are unsustainable as they do not fit in any school of jurisprudence. In our view, the decisions of Tribunal as cited by the learned Counsel would directly apply in the case in hand and it has to be held that the confirmation of tax liability on the appellant on a category which is not alleged in the show-cause notice is traversing beyond the allegations made in the show-cause notice. - ST/425/11 - M/89135-891 .....

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the construction work of the factory and the activity undertaken by the appellant would be falling under the category of services rendered by them and more specifically in Manpower Recruitment and Supply Agency services . After coming to such a conclusion, a show-cause notice dated 22.09.2010 was issued for demanding service tax liability, interest thereof and also for imposing penalty. The adjudicating authority after following due process of law confirmed the demands raised under the category .....

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ause notice. Since it is a legal proposition we allow the application and consider the grounds as urged in the application as part of appeal. 5. Learned Counsel appearing for the appellant takes us through the entire records and submits that without going into merits of the case the show-cause notice seeks service tax from the appellant under the category of Manpower Recruitment and Supply Agency Services for which due replies have been filed but the adjudicating authority has confirmed the dema .....

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es - 2013 (32) STR 442 (Tri) (d) Deepak & Co. - 2015 (38) STR 1010 (T) 4.3 Learned D.R. submits that the allegation in the show-cause notice is regarding non-discharge of service tax liability. It is his submission that non-discharge of service tax liability is undisputed and the services rendered by the appellant is falling under Commercial and Industrial Construction Services is also not being disputed, the confirmation of demand by the lower authorities under the said Head is correct. Men .....

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