2018 (9) TMI 1364

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....gh (Dy. Commr.) AR for Revenue Shri Rajesh Chhibber (Advocate) for Assessee ORDER Per: Archana Wadhwa Both the appeals, one filed by the assessee and the other by the Revenue are being disposed of by a common order as both the appeals are arising out of the same impugned order of Commissioner (Appeals). 2. After hearing both the sides, we find that proceedings were initiated against the ap....

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....e said part. 4. As regards assessee's appeal, the appellants have challenged the confirmation on the sole ground that the show cause notice was issued for 'Commercial & Industrial Construction Service' and there was no proposal to tax the services under the "Works Contract" category and as such, the demand cannot be confirmed against them under the "Works Contract Services". For the above proposi....