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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 ..... nt also says that the contract for fly ash collection from NTPS to 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctors, Nashik (SSE C in short) entered into two agreements with their clients M/s. Dirk India Ltd. One agreement is dated 23/06/2001, which is for transfer of good will to the respondent by M/s. Dirk India Ltd., for a total consideration of Rs. 4,21,34,400/-. This consideration is paid @ Rs. 20/- per ton of pozzocrete produced by M/s. Dirk India Ltd. over a period of sixty six months. The other ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice was adjudicated and the demands were confirmed. The appellant preferred an appeal before the Commissioner (Appeals), who vide the impugned order allowed their appeal on the found that the amounts were received by SSE C on account of goodwill on transfer of business and such an amount is not leviable to service tax under business auxiliary service. The revenue is in appeal before us agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reiterated that the amount received from M/s. Dirk India Ltd. is for two purposes. One for collection, delivery and handling of fly ash on which they have discharged service tax liability and the other is towards Royalty as per the agreement dated 23/06/2001, o which no service tax liability arises. 5. The Ld. DR appearing for the Revenue reiterates the findings of the lower adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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