TaxTMI 
TaxTMI 
2016 (11) TMI 700
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.... the above stay order directed the appellant to pre deposit an amount of Rs. 10 crores and report compliance on 03-11-2015 and had also directed as the amount involved in the case is on the higher side the appeals will be taken up for final decision on the same day itself. However, the appellant filed ,on 22-10.2015, this Misc. Application seeking modification of the aforesaid interim order on the ground that the issue is fully covered by the case law as well as by Notification. 3. On behalf of appellant Shri. C. Manickam submitted that the period involved is from August 2005 to March 2010 (1^st Show cause notice demanding service tax under various categories by vivisecting the works contract), April 2010 to March 2011(2^nd Show cause no....
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....aring had been adjourned on request of department submitting that the very same Spl. Consultant was not available on that day. We therefore were not inclined to grant yet another adjournment of the matter especially as the earlier Bench, while passing the stay order had explicitly ordered that the appeal itself has to be listed for final hearing at the time of reporting compliance. 5. The Ld AR Shri. Nagaraj Naik however requested in addition to his oral arguments he may be allowed to submit written submissions on the same day which was acceded to. 6. Shri. Nagaraj Naik submitted that the entire dispute centres around the eligibility of the appellant for the notifications relied upon by them and therefore allowing the Miscellaneous Ap....
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....Supreme Court (Larsen & Toubro case), that too within the time specified by Tribunal for compliance of pre-deposit. Further the inherent power of modification have been endorsed by the Hon'ble High Court of Calcutta in 2014 (301) E.LT. 7 (Cal), Polar Industries vs CESTAT "An interim order can always be modified for the ends of justice and the rules expressly provided for such modification. Needless to mention that no final order disposing of an appeal on merits can be modified. It cannot also be reviewed, unless the rules expressly provide for review" 9. So the contention of department that the Tribunal has no powers for hearing and deciding an application for modification of stay is mis-conceived and without legal basis and is on....
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....ies have held the services rendered by appellant to be failing under Works Contract services. 12. The department has taken a stand that while services prior to 01-06-2007 are Works Contract Services, those for subsequent periods would fall under the ambit of other port services. However from a careful reading of the definition and scope of the latter service, it is clear to us that it relates only to those services which are provided within the port , which in any case is what the appellants had contracted to construct. The services by the port would obviously commence after all such constructions, like that carried out by the appellant, are completed, the port is commissioned and port activities are permitted to be commenced. 13. Fro....