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TMI Blog2014 (4) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... ave asked his subordinate officers to go through the orders and prepare a verification report if he himself could not do so before proceedings to pass the order. In such a case, after verification of each order, officers could have given a report as to why the item should be treated as supply of tangible goods contract or otherwise and such a report could have been made available to the appellant, thereafter adjudication could have been completed. Neither, the Commissioner has examined all the work orders and has recorded the conclusion nor all the work orders have been examined and on the basis of examination of all the work orders he has come to the conclusion. Based on five work orders he has come to the conclusion. In our opinion this i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-contractor charges received and transportation charges received (reproduced as in the balance-sheet for the year 2010). Yet, while demanding the service tax the entire amount received has been taken as the amount received for rendering of supply of tangible goods. It has been assumed by the Commissioner without any basis that the transportation charges received and reflected in the balance-sheet relates to the transportation of excavators, rollers, pavers etc. and therefore it is includible. He further submits that the Commissioner while coming to the conclusion that the service rendered by the appellant is of supply of tangible goods, has relied upon five work orders. On what basis, these five orders have been selected is not indicated. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.07 lakhs only. Kindly comment. Ans. I have seen and perused the audited Balance sheet/Profit & Loss A/c for the financial year ending 31.03.2009 wherein it is seen that the direct incomes of the firm is shown as Rs. 5,34,36,935/-, the provisional Balance Sheet/Profit & Loss A/c of M/s Satish Balannavar & Co and M/s Ekon Infrastructure, Hubli wherein the total of the direct incomes put together is Rs 5,92,12,232/- for the financial year ending 31.03.2010 and the provisional Profit & Loss A/c for the period 04/2010 to 06/2010 wherein the direct incomes is shown in the is Rs 95,24,267/-. I have put up my dated signature in confirmation of having seen the same and in confirmation of the said facts. As already stated in my answer to question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out, we requested the learned A.R. to show where exactly is the admission by the Proprietor that the service rendered was supply of tangible goods. Suffice it to say, we have not been able to locate such a clear admission on the part of the Proprietor. Further, the learned A.R. also took us through the impugned order to show that the Commissioner has considered the entire submission. The Commissioner in paragraph 60 has observed that there is an admission by the proprietor of M/s Ekon Infrastructure that the amounts received in the balance-sheet are for supply of tangible goods. Thereafter, Commissioner proceeds to examine of a few selected work orders. No doubt, after going through the submission, we find that there is an admission by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elected five work orders and all of them give an impression that they are for supply of tangible goods. Further, we find that there are definitely some work orders which in our opinion may not be considered as for supply of tangible goods at all. In any case, we feel that once the statement is given and work orders were given, Commissioner could have asked his subordinate officers to go through the orders and prepare a verification report if he himself could not do so before proceedings to pass the order. In such a case, after verification of each order, officers could have given a report as to why the item should be treated as supply of tangible goods contract or otherwise and such a report could have been made available to the appellant, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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