2018 (10) TMI 648

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.... Absent on Call for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa On matter being called neither anybody appeared nor is there any adjournment request inspite of the notice of hearing having been sent well in advance. Accordingly, we have gone through the impugned order and have heard Learned A.R. appearing for the Revenue. 2. The ....

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....r memo of appeal have framed the following legal issue as under:- i. Whether the fabrication and repair & repair and maintenance work done on goods namely Boiler & Turbines are immovable property or not and whether the services tax there on was leviable from 01.07.2003 as the contention of the adjudicating authority or from 16.06.2005 as the contention of the appellant. ii. Whether the contr....

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....y from 16.06.2005. The appellants have also taken a categorical stand that identical contracts were awarded to many other contractors and the Commissioner (Appeals) in some of the matters have taken a contrary stand and has allowed the appeal of other contractor's identically statute. 4. We find that all the legal issues raised above have not been considered by the appellate Authority in detail....