2025 (7) TMI 927

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....AL) Shri Naveen Bindal, Advocate for the Appellant Shri Kanish Saini, Authorized Representative for the Respondent ORDER S.S.GARG: The present appeal is directed against the impugned order dated 16.02.2012 passed by the Commissioner (Appeals), whereby the Commissioner (Appeals) confirmed the demand of service tax for Rs. 1,70,005/- along with interest and penalty. 2. Briefly the ....

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....the material facts from the Department. 2.2 The appellant filed reply to the show cause notice and after following the due process, the original authority dropped the demand of service tax amounting to Rs. 1,67,872/- and the remaining demand of service tax amounting to Rs. 2,87,279/- was confirmed along with interest and penalty vide order dated 29.04.2011. Aggrieved by the said order, the appe....

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....s confirmed the demand under the Category of 'Commercial or Industrial Constructions Services' as defined under 65(25b) of the Act. He further submits that the learned Commissioner has traveled beyond the show cause notice and has confirmed the demand under the category of 'Commercial or Industrial Constructions Services'. He further submits that it is a settled law that no authority is competent ....

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.... and perusal of the material on record, we find that the show cause notice in the present case was issued under the category of 'Management, Maintenance and Repair services' as defined under Clause 65(64) of the Finance Act. 1994, whereas in the impugned order the demand has been confirmed under the category of 'Commercial or Industrial Constructions Services' as defined under 65(25b) of t....