2015 (12) TMI 218

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....ember (J) For the Appellant : Shri B K Iyer, Supdt. (AR) For the Respondent : Shri Bharat Raichandani, Adv ORDER Per P. S. Pruthi Revenue has filed this appeal against the impugned Order-in-Appeal No. AKP/207/NSK/2011 dated 23.12.2011 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. Cross objections are filed by the respondent. 2. In this case a show-caus....

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.... Service Tax Rules, application for registration can be made within 30 days of commencement of business. And further the Service Tax under composition scheme in terms of Rule 3 of Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, the option to avail the scheme should be exercised prior to payment of Service Tax which was done in the present case. Further he observed that ....

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....e show-cause notice has no basis. The adjudicating authority proceeded to pass the Order on a completely fresh ground and therefore the order is liable to be set aside on this ground alone. The Commissioner correctly placed reliance on various judgements such as Godrej Industries Ltd. Vs. CCE, Mumbai 2008 (229) ELT 484 (SC) and Tribunal decision in the case of Dhampur Sugarmills Ltd. Vs. CCE, Meer....