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TMI Blog2015 (12) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... Industrial Construction Services" and directed the respondent to show-cause why it should not be done so whereas the adjudicating authority has confirmed the demand of service tax on "Construction of Residential Complex" service which, the first appellate authority has correctly held that the adjudicating authority has traversed beyond the allegation of the show-cause notice. If the assessee is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. M.V. Ravindran and Mr. C.J. Mathew, JJ. For The Appellant : Shri B. Kumar Iyer, Supdt. (AR) For The Respondnet : Shri Bharat Raichandani, Advocate Per: M.V. Ravindran This appeal is filed by Revenue against Order-in-Appeal No. GOA/CEX/GSK/76/2012 dated 25.10.2012. The respondent-assessee has also filed a Cross Objection against the very same Order-in-Appeal. Both are disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise, New Delhi 1997 (94) E.L.T. 9 (S.C.) III. Commissioner of Central Excise, Meerut vs Hello Mineral Water P. Ltd. 2001 (130) E.L.T. 716 (Tri. - Del.) IV. Enpee Earthmovers vs Commissioner of Customs Central Excise, Goa 2012 (27) S.T.R. 48 (Tri.-Mumbai) Such orders 'which go beyond the scope of show cause notice are not maintainable under law. Impugned order set aside, Appeal al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as it may, we also find that the contract which has been entered by the respondent is a works contract and the entire contract has been executed prior to 01.06.2007. In our view the issue is no more res integra as the judgement of the Hon'ble Apex Court in the case of CCE v. Larsen and Toubro Ltd and Ors. - 2015-TIOL-187-SC-ST it has been held that works contract cannot be vivisected prior ..... X X X X Extracts X X X X X X X X Extracts X X X X
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