2014 (1) TMI 1046

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.... Raichandani, Advocate, for the Appellant. Shri V.K. Agarwal, Addl. Commissioner (AR), for the Respondent. ORDER The appeal and stay application arise from Order-in-Appeal No. US/527/RGD/2012, dated 30-8-2012 passed by the Commissioner of Central Excise (Appeals)-II, Mumbai. 2. The appellant, M/s. Prabhalgad Majoor Sahakari Sanstha Ltd., Raigad undertook earth filling work with murum for ....

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....ance Act, 1994. The appellant preferred an appeal before the lower appellate authority who dismissed the appeal and hence the appellant is before us. 3. The learned counsel for the appellant submits that the activity undertaken by the appellant is 'earth filling work with murum' and the payment is made on cubic meter basis of the land filled. The said activity comes under the category of 'Si....

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....d by a commercial concern was liable to Service Tax under the category of 'Manpower Supply Services'. The lower authorities have not considered these issues in proper perspective and, therefore the matter needs to go back to the original adjudicating authority for re-consideration. 4. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the authority.....