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TMI Blog2014 (12) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... of construction of quarters and mess for the staff of Assam Rifles. We find from the submission of the ld. Advocate for the Appellant that the issue is highly debatable and accordingly, the same ought to be examined in detail, before arriving at a conclusion as to whether the services rendered by the Appellant to the Director General of Assam Rifles would fall under the category of ‘Consulting En ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equal amount of penalty imposed under Section 78 and penalty (not quantified) under Section 76 of the Finance Act, 1994. 2. This Tribunal, vide Order No.S-1538/A-848/KOL/2012 dated 27.11.2012, had dismissed the present Appeal along with the Stay Petition on the ground of non-production of clearance certificate from the Committee on Disputes (COD). Aggrieved, the Appellant had approached the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand against them on the ground that the Applicant had rendered services under category of Consulting Engineer s Services during the said period. The ld. Advocate vehemently argued that their services cannot fall under the scope of Consulting Engineer s Services , as they had executed the project, as referred to in the respective work orders/tenders(MoU). He also submits that it can be esta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the ld. Commissioner (Appeals) has not decided the issue on merit, but dismissed the appeal for non-compliance with the direction of making predeposit of 50% of the Service Tax involved, under Section 35F of the Central Excise Act, 1944, as applicable to the Service Tax cases by virtue of Section 83 of the Finance Act, 1994. We find that the dispute centers round the services rendered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is remitted to the ld. Commissioner (Appeals) for deciding the issue afresh. Needless to mention, a reasonable opportunity be granted to the Appellant. All issues are kept open. Both sides are at liberty to adduce evidences in their favour. The Appeal is allowed by way of remand. Stay Petition also stands disposed off. (Pronounced dictated in the open court.) - - TaxTMI - TMITax - Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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