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TMI Blog2024 (3) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... ontract covering supply of goods and service would be under the category of WC service. There are no reason to differentiate the present appeal and hence the same is allowed. - MS. BINU TAMTA, MEMBER (JUDICIAL) AND MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL) Shri A.K. Batra, Chartered Accountant for the Appellant. Shri S.K. Meena, Authorized Representative for the Respondent ORDER The appellant has assailed the Order-in-Original No. 50/ST/COMMR/DM/RTK, 2012 13 dated 19.03.2013, whereby the Commissioner confirmed the demand for service tax under the category of Erection, Commissioning, or Installation Services, (ECIS) and Management, Maintenance or Repair Services, (MMR). 2. Present appeal arises out of the show cause notice dated 22.04.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Revenue agrees that the present appeal pertaining to the earlier period of 2005-06 to 2009-10 is squarely covered by the decision already rendered by this Tribunal for the subsequent period, i.e., April 2010-March 2011. 4. We would like to refer the relevant paragraphs from the order passed in the case of the appellant, M/s Twin Brothers vs Commissioner of ST, 2019 (6) TMI 840-CESTAT New Delhi : 10 It is no doubt true that the show cause notice was issued to the Appellant for two categories of service, namely, (i) ECI service and (ii) MMR service. The adjudicating authority has confirmed the demand under ECI service, and MMR service, but the Commissioner (Appeals) has confirmed the demand under ECI Service only and there is no cros ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant was WC service and not ECI service. The show cause notice alleged that the Appellant was providing ECI service and MMR service. The demand was confirmed by the Adjudicating Authority under ECI service and MMR service, but the Commissioner (Appeals) has confirmed the demand only under ECI service. 19. The impugned order, therefore, deserves to be set aside for this reason alone since the demand made under a particular category of service found to be incorrect in a subsequent proceeding, cannot be sustained. 5. Following the aforesaid decision of the Tribunal, in the case of the appellant itself, we have no reason to differentiate the present appeal and hence the same is allowed. The impugned order is, accordingly set aside. (Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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