TaxTMI 
TaxTMI 
2025 (9) TMI 320
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....e present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, assailing the Order-in-Original No. 52/55/RPS/PR.COMMR./CGST/DSC/2024-25 dated 30th March, 2025 passed by the Respondent No. 1 (hereinafter, 'impugned order'). 4. The Petitioner is a company involved in works contract relating to manufacturing of aluminum doors and windows etc. and was registered under service tax vide STC No. AACCA8064HST001 for providing construction services and consulting engineering services, transport of goods by road and works contract service. Four Show Cause Notices (hereinafter, 'SCN') were issued to the Petitioner in respect of payment of service tax. The details of the SCNs are as under:- SCN det....
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....lenged these orders, qua the demands that were confirmed, resulting in the final orders of the CESTAT dated 6th October 2017 and 7th May 2024. A perusal of the said two orders of the CESTAT would show that primarily, in respect of tax liability on mobilisation advance and other demands, the matter was remanded to the original Authority in the following terms: "These two appeals are on identical set of facts and hence are taken up for final disposal. The appellants are engaged in the construction activities. The proceedings were initiated against them to demand and recover service tax under the category of "Commercial or Industrial Construction Service" for the period 2006-07 to 2010-2011. Two issues were raised for consideration. F....
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....nefit of ruling of the Apex Court in the case of Larsen & Toubro Ltd. (supra). Further, regarding the tax liability on mobilization advance, he submitted that in terms of Section 67 of Finance Act, 1994, any amount received for taxable services to be provided is also liable to be taxed at the time of receipt itself. Though the appellant claim that they have discharged service tax later, by adjusting in running account, belated payment will attract interest as applicable. 4. Heard both the sides and perused the appeal records. 5. Admittedly, the claim of the appellant regarding the nature of work executed by them is composite in nature should be examined with the legal principles laid down by the Hon'ble Supreme Court in La....
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....owed by way of remand." 7. Following these orders, a second order dated 7th May 2024 was also passed by the CESTAT in the following terms: "4. This appeal, as noticed above, arises out of two subsequent show cause notices dated 24.05.2013 and 07.08.2015 for the subsequent period and it is pointed out by learned counsel for the appellant that the show cause notices are based on the same allegations as are contained in the first two show cause notices that were the subject matter of the order passed by the Tribunal. It is, therefore, submitted by the learned counsel for the appellant that an order in the same terms as earlier passed by the Tribunal on 06.10.2017 may be passed in this appeal. 5. Learned authorized represen....
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....to have dropped the demand in the earlier Orders-in-Original, which were not challenged. Hence, there is a prima facie case made out by the Petitioner that the said demands could not now have been confirmed as there was no fresh adjudication which was directed by CESTAT of the dropped demands. The adjudication upon remand by the CESTAT ought to have been only in respect of the challenge raised by the Petitioner before CESTAT. 12. It is clear from a perusal of all the orders that the originally dropped demands were not under challenge before CESTAT and thus on remand, prima facie, the said demands could not have been re-opened. The question whether the liability exists against the Petitioner or not would have to be adjudicated by CESTAT w....