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M/s Kanhai Versus CCE, Panchkula

2016 (9) TMI 586 - CESTAT CHANDIGARH

Demand - Commercial or Industrial Construction Service - appellant is engaged in the activity of construction of office/branches on behalf of ICICI Bank in the state of Punjab under composite contract - appellant contended that the activities underta .....

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ces cannot be vivisected. Therefore, the decision of Hon’ble Apex Court in the Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] is squarely applicable to the facts of this case. Therefore, the activities of the appellant fall under the categor .....

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relief - ST/667/2011- (DB) - Final Order No. A/61022/2016-CU(DB) - Dated:- 2-8-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Shri Mayank Garg, Advocate- for the appellant Shri Harvinder Singh, Ld. AR for the r .....

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he premises of the appellant and certain contracts taken into custody and on the analysis of the contracts, it was alleged that during the period 10-09-2004 to 15-06-2005, the appellant was engaged in the commercial and Industrial Construction servic .....

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the appellant is before us. 3. The Ld. Counsel appearing on behalf of the applicant submits that the appellant is engaged in the activity of construction of office/branches on behalf of ICICI Bank in the state of Punjab under composite contract. The .....

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nder the category of work contract service w.e.f. 01-06-2007, since then the appellant is paying service tax under the category of work contract service . Therefore, as the value of service tax provided by the appellant cannot be vivisected in that c .....

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d the submissions. 6. It is evident from the show cause notice as well as from the adjudication order that the contract entered by the appellant with the recipient of the services cannot be vivisected. Therefore, the decision of Hon ble Apex Court in .....

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