9911796707
TMI Blog2019 (3) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... resent appeal is a discovery attributable to the response to the show cause notice in which the details of contracts entered into appear to have been offered up as justification for non-payment of the taxes. As far as the service rendered to M/s Sri Pathy Assoceates is concerned, the facts are clear enough. The work was undertaken as part of the ‘tsunami emergency’ funded by Asian Development Bank and executed on ‘work orders’ issued by Tamil Nadu Maritime Board. The claim of the notice, and the respondent herein, is that the final recipient of the service, Asian Development Bank, is a privileged person excluded from the burden of tax under various international treaties as well as specific legislation of Parliament - We are unable to as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide order in original no. GOA-EXCUS-000-COM-009-13-14 dated 27th September 2013, Commissioner of Customs, Central Excise Service Tax, Goa dropped the proceedings after examining with the nature of the work undertaken for M/s Hindustan Construction Company at the Kundankulam Power Project between March 2005 and March 2009. Aggrieved by this order, the competent Committee of Chief Commissioners constituted under of section 86 (1A) of Finance Act, 1994, directed the jurisdictional Commissioner of Customs, Central Excise Service Tax to file the present appeal. 2. It is pointed out by Learned Authorised Representative that though services rendered to various recipients were covered by the show cause notice, the adjudicating authority had, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to M/s Sri Pathy Assoceates is concerned, the facts are clear enough. The work was undertaken as part of the tsunami emergency funded by Asian Development Bank and executed on work orders issued by Tamil Nadu Maritime Board. The claim of the notice, and the respondent herein, is that the final recipient of the service, Asian Development Bank, is a privileged person excluded from the burden of tax under various international treaties as well as specific legislation of Parliament. 6. We are unable to ascertain whether the exclusion claimed by the respondent during the adjudication proceedings is their entitlement. However, it was the bounden obligation of the adjudicating authority to consider the submission and give a finding there ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
