2025 (3) TMI 625

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..... ed. This court is of the opinion that the appeal needs no interference from this Court and hence the appeal stands dismissed being devoid of merit. As a sequel, stay, if any, stands vacated. Application closed.
HON'BLE MR. JUSTICE T. AMARNATH GOUD AND HON'BLE MR. JUSTICE BISWAJIT PALIT For the Appellant(s) : Mr. P. Datta, Advocate. For the Respondent(s) : Mr. B. N. Majumder, Sr. Advocate. Mr. K.K. Pal, Advocate. JUDGMENT & ORDER (ORAL) (T. AMARNATH GOUD, J) Heard learned counsel for the parties. [2] This is an appeal under Section 35G of the Central Excise Act, 1944, against the common Final Order No. 76779-76783 of 2023, dated 19.09.2023 passed by the Central Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata in Servi .....

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..... ty of Rs. 4.70 crore was also imposed on NBCC, Agartala. [6] Being aggrieved NBCC filed appeal before the Hon'ble CESTAT, Kolkata against the order dated 12-12-2007 and accordingly Hon'ble CESTAT, Kolkata 14-10-2008 set aside the impugned order and remanded the matter to the adjudicating authority to allow NBCC a chance to produce necessary evidence with a view to bifurcating the amount attributable to Consulting Engineering Service charges and for quantifying the service tax leviable thereon. [7] The Commissioner, Central Excise Shillong while proceeding for de-novo adjudication taken up various points which were not as per the specific direction of the Hon'ble Tribunal order and dropped the proceedings initiated against M/S .....

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..... ow notice is concerned that also is the matter which fell for consideration before the Appellate Authority in all the quasi judicial proceeding for determination of the tax and the bifurcation was supposed to be done for claiming the tax amount. [11] On the other hand Mr. B. N. Majumder, learned senior counsel for the respondent submitted before this court that there cannot be any imposition and collection of tax on composite contract amount. It relates to specific Engineering Consultancy Services and the appellate authority has not identified and made a specific demand on the point of Engineering Consultancy Services. In so far as the taxes that are payable by the NBCC, if not accepted, it is for the appellant department to provide the bi .....

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