TaxTMI 
TaxTMI 
2022 (3) TMI 556
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....llant Ms. A. S. Parab, Assistant Commissioner, Authorised Representative for the Respondent ORDER Appeal that was heard on 04.01.2022 is taken up for order today. 2. Factual back drop of the case, in a nutshell, is that appellant is a government concern joint venture company in charge of Dr. Baba Saheb International Airport, Nagpur which was providing works contract service within the Airport ....
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....of argument learned counsel for the appellant Mr. P. V. Sadavarte, in filing petition for acceptance of additional grounds, argued that on point of law appellant has a strong case since benefit of Entry No. 14(A) of the Notification No. 25/2012-ST dated 20.06.2012 read with Notification 9/2016-ST dated 01.03.2016 as amended, had not been extended to the appellant in which services by way of constr....
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....e referred notification has not been dealt in the Order-in-Original & Order-in-appeal. 4. I have perused the said judgments of the Hon'ble High Court of Gujrat passed in respect of Central Excise and Service Tax matter and found that the ratio of the judgment of the Hon'ble Supreme Court reported in (1998) 229 ITR 383 had been taken, the relevant portion of which reads: "Undoubtedly, the Tribun....
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....uch further enquiry as may be necessary and pass such order as he finds just and proper... 6. Since, in the instant case exemption notification would only cover part of the disputed period, its application to the entire proceeding can only be determined by the adjudicating authority. In the absence of any finding on its application for wants of its invocation at the time of adjudication proceedin....