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TMI Blog2012 (12) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... indal, Judicial Member - This appeal is filed by the Revenue against the Order-in-Appeal No. AKP/199/NSK/2011 dated 28/11/2011 passed by Commissioner of Central Excise & Customs (Appeals), Nashik. 2. The facts relevant in this case are as follows: 2.1 The respondent, M/S. S.S Engineers & Contractors, Nashik (SSE&C in short) entered into two agreements with their clients M/s. Dirk India Ltd. One ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued demanding service tax on the amount received for the period 2009-10 totalling to Rs. 5,43,375/- under Section 73 of the Finance Act, 1994. Interest on the said amount was also demanded along with a proposal to impose penalty under Sections 76 & 77 of the Finance Act, 1944. The show-cause notice was adjudicated and the demands were confirmed. The appellant preferred an appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his was done with a view to evade service tax. According to the revenue, the income received from M/s. Dirk India Ltd, is only towards commission and not towards goodwill. Hence, the Revenue is in appeal before us. 4. The respondent SSE&C has filed a detailed cross-objection, wherein they have reiterated that the amount received from M/s. Dirk India Ltd. is for two purposes. One for collection, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MSEB for M/s. Dirk India Ltd. in the name of SS Engineers & Contractors will continue as usual as per the separate contract already signed. Thus, it is evident that there are two contracts. One for transfer of business goodwill and the other for collection, delivery and handling of fly ash on which service tax liability is being discharged. By no stretch imagination, payment of goodwill on transfe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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