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TMI Blog2016 (8) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... authority, as such amount to introduction of new evidence. Held that:- It is not clear as to under which category the services being provided by the appellant are being classified. Even if they relate to the providing labour for construction. As per the appellant, during the relevant period, there was no service tax heading under the Finance Act, 1994, which read as security and placement service. Matter needs re-examination and revaluation of entire evidence on record. - matter remanded back. - Service Tax Appeal No. 217/2010 - Final Order No. 52635 /2016 - Dated:- 27-7-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. B Ravichandran, Member (Technical) Shri Vijayan, Advocate for the Appellants Shri K Poddar, DR fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as from construction and residential house contract and no security and placement service stand provided by them. The said plea of the appellant was rejected by the original adjudicating authority by observing that in the income tax return it is neatly typed that the income was from the security and placement agency services. Accordingly, demand was confirmed along with imposition of penalties. 4. On appeal against the above orders, the appellant contended that they were not providing the said services but were engaged in the construction of small houses, for which the entire receipted remuneration was received by them. They also referred to the provisions of 44 AD(1) which allows payment of income tax return at the rate of 8% of the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as cum duty price and as such, directed the lower authorities to calculate the tax demand . Otherwise, he rejected the appeal. 6. Hence, the present appeal. 7. On going through the impugned orders as also the show cause notice, we note that neither in the show cause notice nor in the order in original nor in the order in appeal, the category of service under which the appellant is being taxed stand disclosed. It is not clear as to under which category the services being provided by the appellant are being classified. Even if they relate to the providing labour for construction. As per the appellant, during the relevant period, there was no service tax heading under the Finance Act, 1994, which read as security and placement service. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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