Ntpc Ltd vs Surat-I on 11 September, 2024
Service Tax Appeal No. 75020/2017 We find that the Ld.
Commissioner has merely confirmed the demand, in para 26
appearing in Page 25 of the impugned adjudication order, on the
ground that the issue was pending for consideration before the
Supreme Court in the case Bhayana Builders (P) Ltd (Supra) and
Intercontinental Consultants and Technocrats Private Limited
(Supra), on the date of passing the impugned order. Since the issue
is no longer res-integra, as the legal position has already been
decided by the Hon'ble Supreme Court in both the above judgments,
this Tribunal is bound by the said legal position.