2019 (3) TMI 41

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....espondent ORDER Per: C J Mathew Based on intelligence, proceedings were initiated against M/s On & Offshore Hi Tech Engineers Pvt Ltd by show cause notice dated 27th March 2012 for having provided 'dredging services' taxable under section 65(105) (zzzb) of Finance Act, 1994 to various contractors and seeking to recover service tax of `68,50,145/- for the period from 1st April 2007 to 30th Ju....

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....ntral Excise & Service Tax to file the present appeal. 2. It is pointed out by Learned Authorised Representative that though services rendered to various recipients were covered by the show cause notice, the adjudicating authority had, despite dealing with only one of them, chosen to drop the entire demand in consequence. Submitting that the demand against the services rendered to M/s Hindustan C....

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....r detailed examination of the facts, been found to be inconsistent with the definition, and the intended object of taxation, of 'dredging services.' Likewise, the service rendered to M/s ABG Shipyard is also not in question. It would, therefore, appear that the breakup of the dues in the present appeal is a discovery attributable to the response to the show cause notice in which the details of con....