9911796707
TMI Blog2024 (5) TMIX X X X Extracts X X X X X X X X Extracts X X X X ..... tter of the order passed by the Tribunal. It is, therefore, submitted by the learned counsel for the appellant that an order in the same terms as earlier passed by the Tribunal [ 2017 (12) TMI 386 - CESTAT NEW DELHI] held that: ''The mobilization advance is liable to be service tax, as the provisions of Section 67 are clear to the effect that any money received for the taxable service to be provided is to be taxed at the time of receipt itself. The appellants, though claimed to have discharged the service tax later, subject to verification of the same, the liability for the interest on the late payment will arise'' Thus, for the reasons stated by the Tribunal in the decision dated 06.10.2017, the order dated 31.03.2017 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 60283 of 2013 and Service Tax Appeal No. 60288 of 2013. These two Service Tax Appeals were allowed by way of remand by the Tribunal by a detailed order dated 06.10.2017 passed. The Adjudicating Authority was directed to pass a fresh order after providing adequate opportunity to the appellant. The relevant portion of the order dated 06.10.2017 passed by the Tribunal is reproduced below: 5. Admittedly, the claim of the appellant regarding the nature of work executed by them is composite in nature should be examined with the legal principles laid down by the Hon'ble Supreme Court in Larsen Toubro Ltd. (supra). In case, the work executed by the appellants were all found to be rightly classifiable as work contract service, no tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is pointed out by learned counsel for the appellant that the show cause notices are based on the same allegations as are contained in the first two show cause notices that were the subject matter of the order passed by the Tribunal. It is, therefore, submitted by the learned counsel for the appellant that an order in the same terms as earlier passed by the Tribunal on 06.10.2017 may be passed in this appeal. 5. Learned authorized representative appearing for the department does not dispute the factual position that the issue involved in the present appeal is similar to that in the earlier appeals decided by the Tribunal. 6. Thus, for the reasons stated by the Tribunal in the decision dated 06.10.2017, the order dated 31.03.2017 passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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