TMI Blog2023 (3) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... aintenance and repair service. This approach of the learned Commissioner (Appeals) is absolutely illegal and incorrect. The learned Commissioner (Appeals) has no power to create a new case before him which is not flowing from the show cause notice therefore, on this ground alone the impugned order is not sustainable. However, since the learned Commissioner (Appeals) has upheld the demand under Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent ORDER The brief facts of the case are that the appellant are engaged in providing service of painting job in industrial sector which is covered under the category of Industrial or Commercial Construction Service for the purpose of levy of service tax as per the definition provided in Section 65(1) of the Finance Act, 1994. The DGCEI has conducted investigation and on sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal before the Commissioner (Appeals) who rejected the appeal filed by the appellant therefore, the present appeal. 02. Shri S. Suriyanarayan, learned counsel appearing on behalf of the appellant submits that the learned Commissioner (Appeals) held that the demand of service tax is payable under Management, maintenance and repair service. It is his submission that when in the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ISE, JAIPUR-II- 2017 (52) S.T.R. 259 (Tri.-Del.) CONTINENTAL FOUNDATION JT. VENTURE Vs. COMMR. OF C.EX., CHANDIGARH-I- 2007 (216) E.L.T. 177 (S.C.) VIJAY KUMAR KATARIA V/s. COMMISSIONER OF CENTRAL EXCISE, DELHI- 2019 (20) G.S.T.L. 292 (Tri-Del) 03. Shri Rajesh Agarwal, learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 04. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustainable. However, since the learned Commissioner (Appeals) has upheld the demand under Management, maintenance and repair service and not under Industrial or Commercial Construction Service the matter needs to be reconsidered by the learned Commissioner (Appeals). 05. The learned Commissioner (Appeals) shall decide the appeal considering the service under Industrial or Commercial Constructio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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