9911796707
TMI Blog2014 (3) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 lakh out of the said liability of Rs.42.00 lakh, is reasonable. - stay granted partly. - APPEAL NO.ST/A/35/2011 - ORDER NO.SO/71394/2013 - Dated:- 13-11-2013 - DR. D.M.MISRA AND DR. I.P.LAL, JJ. FOR THE APPELLANT : SHRI A.K.AGARWAL, CA FOR THE RESPONDENT : SHRI S.CHAKRABORTY,A.R.(ASSTT. COMMR.) ORDER Per Dr. D. M. Misra; This is an Application seeking waiver of predeposit of Service Tax of Rs.1.63 crore and equal amount of penalty imposed under Section 78 and penalty under Section 76 (not quantified) of the Finance Act, 1994. 2. At the outset, ld. Chartered Accountant appearing for the Applicant has submitted that the Applicant are engaged in providing construction services during the relevant period from 2004-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pprox.) from the total demand in the present case, would be bad in law. The ld. Advocate also submitted that after deducting the said amount, the net liability that may arise, would come around Rs.42.00 lakh. He has further submitted that in a recent decision of the CESTAT, Delhi Bench in the case of Larsen Toubro Ltd. vs. CST, Delhi, 013(10)TMI-205(CESTAT, Delhi), it had doubted the principle of vivisection of composite contract due to conflicting opinions of different Benches of the Tribunal on the issue as to whether in terms of the provisions of Section 65(105)(zzzza), a composite contract involving transfer of property in goods and services 01.06.2007 was taxable only from 01.06.2007 but not earlier thereto, could be vivisected, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untant that an excess amount of Rs.38.00 lakh out of the total demand of Rs.1.63 crore, had been computed by inclusion of the receipt attributable to non-taxable services. Regarding the issue of denial of Notification No.15/2004-ST, we find that the Commissioner s Order prima facie rests on the principle laid down by the Coordinate Bench of the Tribunal in Jaihind Projects Ltd.s case (supra), which has now been doubted by another Bench in Bhayana Builders (P) Ltd. s case (supra) and the matter has been referred to a Five Member Bench. In these circumstances, after allowing the abatement and ignoring the principle laid down in Jaihind Projects Ltd. s case (supra), the liability would be reduced to Rs.42.00 lakh. Considering the financial ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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