issued
by Superintendent Service Tax, Audit -1 and the Order under
challenge has been announced by Commissioner Service Tax Audit -
1. As per the Department ... 2014-CX dated
22.09.2014 which discusses about organization structure of Audit
Commissionerates as well as the functions thereof has clarified as :
"Audit Commissionerate shall
well as welding electrodes. The Department during audit found that the appellant was using the structural items in the erection and maintenance of support structure
purpose of repair and maintenance and as structural items of plant and machinery. But the audit finding revealed that those items were not entitled
that the appellant also argued that if an industrial
structure is considered as civil structure then the difference between the two
terms used ... section 2(l) i.e. construction of a civil
structure and making of a structure for support of capital goods is
obliterated. This argument
support of the
3|Page ST/10536/2015 -DB & Ors
audit report of Sarin India to establish that Sarin Israel is the holding
company ... business.
2.3 He further submits that from the legal structure, rendering of different
services and audit report of Sarin India it can be established that
42496/2015
or Industrial buildings and Civil Structures, GTA and Works
contract.
2. During the Audit of the Accounts of the
Appellant, it was noticed
Appeal No.71205 of 2018
3
2.2 During the course of audit, it was observed that on
account of certain discrepancies, appellant has short paid ... Industrial Building and Civil Structure
Service" or the "work contract services". During the course
of audit it was observed by the revenue
classification of these amounts under
"Salaries & Wages" in audited financial statements were
placed on record to show a contract of service ... Rules. Relying on the content of the audit report and
the Appellant's corporate structure, the respondent argued
that the directors acted as principals
than
residential complex namely commercial/industrial buildings or civil
structures. During the course of Audit of one M/s. Bhisma Realty
Ltd., providing similar kind
utilization of said
input. In present case, it has been observed that audit enquiry was
related to appellant only that is NEI, Jaipur. Input invoices ... same is with respect to the guidelines regarding
structure, administrative set up and functions of the audit
commissionerates. Para 5.3 thereof reads as follows
