2015 (1) TMI 548

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....For the Respondent : Shri S V Nair, Assistant Commr (AR) JUDGEMENT Per: P S Pruthi: The appellant is in appeal against the impugned order and pray for stay, having deposited Rs. 92 lakhs out of total demand of Rs. 31.82 crores along with interest and penalty. At the initial stage itself, after brief discussion, both the sides agreed that the appeal may be taken up for final disposal. 2. The ap....

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....cific service under which contracts are covered for demanding service tax has not been set out either in the show cause notice or in the adjudication order. Further, the service tax has been demanded on the contract value whereas it was payable on receipt basis during the period in dispute i.e. 2006-07 to 2010-2011. 3. The Ld. A.R. states that investigation in this case arose from information rec....

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.... the Finance Act, 1994 under which the activity falls is not stated; rather the description of service is mentioned generally such as:     (i) Construction of commercial and industrial service/works contract service/repair and maintenance.     (ii) Erection, Commissioning and Installation of ETP operating and maintenance.     (iii) Design, approval o....