2024 (2) TMI 81

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....ous Application No. 85705 of 2023 In Service Tax Appeal No. 85943 of 2016 Service Tax Miscellaneous Application No. 85706 of 2023 In Service Tax Appeal No. 87013 of 2016 Service Tax Appeal No. 87219 of 2016 - FINAL ORDER NO. A / 85038 – 85040 / 2024<br>Service Tax<br>HON'BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) And HON'BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL) Shri Bharat Raichandani, Advocat....

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....it consideration for taking the additional grounds as a part of the appeal records for a decision on merits. 2. The appellants have filed these appeals before the Tribunal against the impugned order dated 30.12.2015 passed by the learned Commissioner of Service Tax-II, Mumbai and order dated 23.05.2016 passed by the learned Commissioner of Service Tax-V, Mumbai. In one of the adjudication order....

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....evenue has also filed the appeal against the impugned order dated 23.05.2016, wherein the original authority had dropped the proposals made in the SCN, proposing for recovery of service tax under the category of dredging service. 2. The appellants have mainly contended that they have not provided any taxable service and the entire assignments were given to the sub-contractor M/s. Relcon Infrapr....

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....sed to the submissions made by the appellants, which were to the effect that the service tax liability should appropriately be confirmed under the works contract service and not dredging service and service tax liability, if any, should be recovered or computed on the basis of the work executed by the subcontractor, who had actually executed the assigned task. Since those vital aspects have not be....