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2016 (11) TMI 936 - CESTAT MUMBAI

2016 (11) TMI 936 - CESTAT MUMBAI - TMI - Classification of services - commercial and industrial construction service - business support service - rent-a-cab service - manpower recruitment and supply service excluded from the trifurcation of services - eligibility for escapement on the basis of the instruction - Held that: - The adjudicating authority, while invoking section 80 of Finance Act, 1994 to drop the proposal for imposing penalties under section 76 and 78 of Finance Act, 1994, did not .....

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on of the submission of the noticee with reference to documentary evidence, we are of the opinion that the matter should be remanded back to the original authority for fresh consideration of all aspects. As the matter has been pending in adjudicatory and appeal process for almost seven years, the original authority is directed to complete the proceedings within three months of receipt of this order - appeal disposed off - matter remanded back. - APPEAL NO: ST/727 & 730/2010 - Order No.A/86737-86 .....

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COMMR/ST/06/2010 dated 31st August 2010 of Commissioner of Central Excise, Pune I, is in appeal before us. Revenue, aggrieved by the impugned order, is also in appeal. Both are disposed off by this common order. 2. The appeal of Revenue contests the re-classification of the service instead of confirming the noticee as provider of manpower recruitment and supply service for the period from 2005-06 to 2008 as alleged in the show cause notice and the non-imposition of penalty after having confirmed .....

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disbursal of wages to staff employed by M/s Shapoorji Pallonji & Co. Ltd for which he was paid 6% of the wage bill. Besides, M/s Shapoorji Pallonji & Co. Ltd hired a vehicle from Ramanlal M Prajapti for all of which M/s Shapoorji Pallonji & Co. Ltd paid him ₹ 8,94,26,119/- during the period in dispute. 5. Investigations revealed that during the period from 16th June 2005 to 2008-09, Ramanlal M Prajapati received income of ₹ 10,80,75,978/- of which Revenue determined the v .....

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vice for which the notice was issued. It would appear also that this submission was made with intent to escape the tax liability by claiming exemption as sub-contractor of contractor who had discharged tax liability; such escapement required both entities to render the same service as per the circular of Central Board of Excise & Customs. Though the submission of re-classification was accepted, the corollary of consequent escapement was not acceded to in the impugned order. 8. It is observed .....

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the consideration attributed to construction service , the rejection of escapement available in terms of circular no. 96/7/2007-ST dated 23rd August 2007 of Central Board of Excise & Customs should have been preceded by adducing of reasons. The decisions of the Hon ble High Court of Chhatisgarh in Sew Infrastructure Ltd v Commissioner of Central Excise & Customs, Raipur [2015 (37) STR 984 (Chhatisgarh)] and of this Tribunal in Jac Air Services Pvt Ltd v Commissioner of Service Tax, Delhi .....

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