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S.S.KANG, M.VEERAIYAN
Mackintosh Burn Ltd. – Appellant
Versus
Commissioner of Service Tax, Kolkata – Respondent
M. Veeraiyan, Technical Member - This is an Appeal against the order of the Commissioner No. 1/Commr./ST/Kol./2007-08, dated 27-6-2007.
2. Heard both sides.
3. The relevant facts in brief are that the appellants, through a tender process, received a Work Order dated 7-2-2005 from the Irrigation Department of the West Bengal Government for dredging of river, Ichhamati from BSF Bridge at Kalanchi to Bridge at Tentulia in the District of North 24-Paraganas for better drainage and flood control. The value of the Contract was for Rs. 25.44 crore. In the Budget of 2005, proposal for levy of Service Tax on dredging service was made and the same services came under Service Tax net with effect from 16-6-2005 in pursuance of Notification No. 15/05-Service Tax, dated 7-6-2005. The appellants registered themselves with the Central Excise Authorities on 19-7-2005 for different services including dredging services falling under section 65(105)(zzzb) of the Finance Act, 1994. A Board’s Circular dated 27-7-2005 came to be issued clarifying the scope of new services introduced. The appellant vide their letter dated 7-2-2006 forwarded a copy of the Work Order to the Commissioner of Service Tax, K
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
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