2020 (3) TMI 200

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..... ate for the Appellant Shri Anupam Kumar Tiwari, Authorised Representative for the Respondent ORDER PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by Ms Rinki Arora learned Advocate appearing for appellant and Shri Anupam Kumar Tiwari learned Authorised Representative appearing for Revenue, we note that the appellants were registered with the Department for providing Con .....

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..... ectricity Supply Company Ltd. Further, some of the activities were in respect of services provided to Indian Railways. The Original Adjudicating Authority confirmed the demand holding that provided services were 'Erection, Commissioning and Installation Service', 'Maintenance and Repair Service' and 'Manpower Supply Agency Service'. Aggrieved by the said order appellant is before this Tribunal. 2 .....

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..... ed the impugned order. 4. Having considered the submissions from both sides and on perusal of record and on perusal of this Tribunal's decision in the above stated case of M/s Marubeni India Pvt. Ltd., we note that the demand was raised under Commercial and Industrial Construction Service whereas the same was confirmed under various services other than Industrial Construction Services. We note t .....

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..... udicating authority under the "Information Technology Software Services". As such, it is the contention of the learned Advocate that the impugned order stand passed by the adjudicating authority by travelling beyond the show cause notice. For the above proposition, he relies upon the following decisions : 1. Hindustan Polymers Co. Ltd. v. Collector [1999 (106) E.L.T. 12 (S.C.)]; 2. Bhor Indust .....

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..... quashed on the said ground itself. We order accordingly." 5. On going through the facts and the findings of this Tribunal in the above stated case it is very clear that if the confirmation of service tax is under a different category than the one which was proposed in the show cause notice then such confirmation of demand is not sustainable. 6. We, therefore, set aside the impugned order on th .....

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