TaxTMI 
TaxTMI 
2023 (8) TMI 406
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....JUDICIAL ) And HON'BLE MR . P. V. SUBBA RAO , MEMBER ( TECHNICAL ) Shri P K Sahu , Advocate for the assessee Shri Rajeev Kapoor , Authorised Representative for the Revenue ORDER P V SUBBA RAO 1. These two appeals have been filed by the assessee and the Revenue assailing the same impugned order dated 04.10.2016 passed by the Commissioner of Service Tax, Delhi. The operative part of this or....
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.... SHEd. Cess against the Noticee as the same is not maintainable under Section 73 of the Finance Act, 1994. (iii) I also confirm the demand of Interest on the amount of service tax confirmed as at (i) above, for the period from the date on which the Noticee was required to pay service tax till the actual date of payment, at the applicable rates in terms of Section 75 of the Act ibid. (iv) I imp....
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.... is aggrieved by the fact that part of the demand of service tax has been dropped in the impugned order. 3. We have heard learned counsel for the assessee and learned authorized representative appearing for the Revenue and perused the records. 4. The assessee is engaged in supplying and fixing of signages and their maintenance for its clients. The contracts which the assessee received were compo....
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.... loss account from the total contract value to arrive at the taxable value and calculated the service tax of Rs. 1,32,62,129/- and differential service tax of Rs. 1,02,51,216/-. The entire demand in the show cause notice and in the impugned order was under the head of erection, commissioning or installation service under Section 65 (105) (zzb). Revenue is aggrieved by the fact that the Commissione....