9911796707
TMI Blog2014 (7) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... only. From the contracts/work order and the respective invoices, it is possible to determine the value of taxable services, assessment of service tax should have been done on this basis, instead of treating the gross amount received minus value of the goods supply items (taken as ₹ 24.25 lakhs) as gross amount received for the services of Erection/installation and Commissioning services and calculating service taxes on this basis after giving 67% abatement - Matter remanded back for de-novo adjudication - Decided in favour of assessee. - Appeal No. ST/55848/2013 -CU[DB] - FINAL ORDER NO. 51643/2014 - Dated:- 12-3-2014 - Mr. G. Raghuram and Mr. Rakesh Kumar, JJ. For the Appellant : Sh. B.L. Narsimhan, Advocate Sh. Yogend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them was ₹ 18,46,73,833/-. On this amount after giving 67% abatement, the service tax has been charged @ 12% adv. On this basis, a Show Cause Notice dt.15.10.09 was issued to the appellant for demand of service tax amounting to ₹ 71,12,792/- along with interest and also for imposition of penalty on the Appellant under section 76, 77 78 of the Finance Act, 1994. This Show Cause Notice was adjudicated by the Commissioner of Central Excise, Bhopal vide Order-In-Original dt. 19.11.12. In course of proceedings before the Commissioner, the appellant pleaded that w.e.f. 01.06.2007 their service would be classifiable as works contract service and since it is in relation to dams, the same would not be taxable, that the total amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Erection and Commissioning of Sluice gates and redial gate in dam and canal system of dams; that the lift irrigation systems are constructed where canal water of dam/river cannot flow naturally by gravity in high command area, that the lift irrigation scheme contracts are with respect to or part of dams and canals of the Government, that the work relating to the dams and canals is not taxable either as work contract service or as civil and industrial construction service, that service tax is chargeable only on service of Erection, Commissioning and Installation of turbine pumps and other electrical equipments of the lift irrigation scheme, that value of this service during the period of dispute is only ₹ 25Lakh on which the service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioning service. The appellants contention is that all the contracts are of this type only. The appellant have placed on record a works order wise consolidated statement for the entire period of dispute which gives work order wise details of the value of the goods supplied and the value of various services. From this statement it is seen that substantial amount received is in respect of construction of lift irrigation system and Jack wells for water supply schemes which have nothing to do with Erection/installation and Commissioning of the pumps. Since the appellants contracts with their customers are not indivisible works contract but are split contract giving items wise details of the value of supply items and value of various se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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