2012 (9) TMI 771

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n order - authority simply discussed law in the impugned order for arriving at this conclusion without testing the facts of the case of the appellant relating to each contract - law does not approve an abrupt conclusion simply stating the provisions of the law in the adjudication order. The law applicable should be clearly brought out to test the material facts governing the issue and the appellan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... so provided to Adjudicating Authority to examine incidence of tax for each such work. There is no threadbare examination of scope of each work order done to come to a conclusion whether a receipt therefrom shall be liable to service tax and if so, in what manner incidence of taxation arose. It was also submitted that wherever goods are involved that shall enjoy the abatement since the appellant ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in para 21 of the order, that authority has failed to examine incidence of tax in respect of each contract that was listed in a table under paragraph 7 of the adjudication order. The authority simply discussed law in the impugned order for arriving at this conclusion without testing the facts of the case of the appellant relating to each contract under touch stone of law. 4. We may state tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... services provided by such contracts and value thereof; (ii) it is required to be ascertained to what extent a contract is liable to service tax for the features present in the said contract; (iii) the amount involved in respect of each contract distinctly showing the amount liable to tax with reason is to be stated; (iv) abatement, if any, permissible under law is to be granted on the basis of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is order, since the appellant was directed in the course of stay hearing to make a pre-deposit and that has been done. So also, the appellant has filed plethora of documents which shows appellant's cooperation and preparedness for completion of re-adjudication expeditiously. Therefore, without loss of time, to protect interest of Revenue, both sides should cooperate for completion of re-adjudicati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X