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TMI Blog2009 (5) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... .S. Sandhe for the Respondent. ORDER D.N. Panda, Judicial Member - This is a revenue's appeal against the impugned order passed by the Commissioner (Appeals) who held that the contract executed by the respondent was indivisible and that being composite one, is covered by the decision of the Tribunal in the case of Daelim Industrial Co. Ltd. v. CCE [2007] 7 STT 184 (New Delhi - CESTAT). 2. Ld. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epicts the advance payment of Rs. 93,65,845. Ld. Adjudicating Authority noticed that "Commissioning & Installation" services was brought to tax with effect from 1-7-2007. Also in terms of Notification No. 19/03-ST, dated 21-8-2003 as amended by Notification No. 12/04-ST, service tax was payable on 33 per cent of the gross value received from "erection, installation and commissioning" service. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for service provided, this does not provide a basis to appreciate that taxable event had arisen and levy was made properly. Once it is demonstrated by SCN that the levy was arrived treating advance receipt as measure of taxation resulting a levy of Rs. 3,15,253, that shall not be approved to be taxed without service being provided. On the above reasoning, we dismiss the appeal of revenue withou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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