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M/s Kiran Enterprises Versus CCE & ST, Jaipur-I

2016 (9) TMI 139 - CESTAT NEW DELHI

Classification - Erection, Commissioning or Installation Services - Management, Maintenance and Repair Services – works contract services - tax under the category which were in existence before the introduction of Works Contract Services w.e.f. 01.06 .....

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s CCE 2015 (8) TMI 749 - SUPREME COURT – matter remanded – appeal disposed off – decided in favor of appellant. - Service Tax Appeal No. 59522 of 2013 with Service Tax Stay Application No. 60206 of 2013 - FINAL ORDER NO. 52868/2016 - Dated:- 28-7 .....

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and going through the impugned order of the Commissioner, we find that the Appellants have been taxed to the extent of ₹ 56,50,501/- under the category of Erection, Commissioning or Installation Services and also Management, Maintenance and Rep .....

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t Services w.e.f. 01.06.2007 and as such they cannot be taxed under Erection, Commissioning or Installation or Management, Maintenance and Repair services etc. The adjudicating authority by not accepting the Appellants stand had taxed them under the .....

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