TaxTMI 
TaxTMI 
2024 (8) TMI 1334
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....artment submits that the Central Board of Indirect Taxes & Customs vide Notification No.02/2017-Central Tax dated 19.06.2017 specified that the appellant falls under the jurisdiction of CGST, Chandigarh Commissionerate. 3. Considering the fact, Registry is directed to change the name and address of Respondent from the Commissioner, Chandigarh-I Central Revenue Building Sector-17C, to " Commissioner of CGST, Central Revenue Building, Sector- 17C, Chandigarh. 4. In view of the above, the miscellaneous application filed by the respondent. 5. The appeals have been taken today itself for final disposal. 6. These two appeals are directed against the impugned order dated 18.05.2012 and 30.04.2013 passed by the Commissioner of Service tax, sinc....
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....the demand on the appellant on the services provided to HPCL under head site formation and clearance, excavation and earthmoving and demolition' under Section 65(97a) of the Act. 10. Aggrieved by the Impugned order, appellant has filed these two appeals to the extent it is prejudicial to the interest of the Appellant. 11. Heard both the parties and perused the material on record. 12. Ld. Counsel for the appellant submits that the impugned orders are not sustainable in law and as the same have been passing without properly appreciating the facts and the law. She further submits that the impugned orders are liable to be set aside for the reason that they have gone beyond the show cause notice for confirming the demand on the Appellant ....
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....services' involving both supply of goods as well as service. She further submitted that in the present case, the appellant is rendering the services of earth filling, excavation, transpiration etc. along with the supply of best quality earth from borrow pits outside the HPCL premises. Thus, the present transaction with HPCL involves both supply of goods as well as services and classifiable under 'works contract services'. Reliance in this regard is placed on the following cases: * Commissioner, Central Excise & Customs vs. Larsen & Toubro Ltd. and others 2015 (8) TMI 749-Supreme Court * Sew Infrastructure Limited vs. Commissioner of Central Excise, Raipur 2023 (5) TMI 764-CESTAT NEW DELHI. * Sem Construction vs. Commissioner of Centra....