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TMI Blog2014 (11) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... HIGH COURT]. Therefore, the question of inclusion of value of goods supplied in a composite contract for the purpose of levy of service tax is clearly unsustainable. Therefore, the matter has to go back to the adjudicating authority to determine and exclude the value of the goods supplied in the contract undertaken by the appellant and thereafter, re-determine the service tax liability of the appellant - Matter remanded back - Decided in favour of assessee. - Appeal No.ST/385/2011 - - - Dated:- 27-8-2014 - P R Chandrasekharan and Ramesh Nair, JJ. For the Appellant : Shri S S Gupta, CA For the Respondent : Dr B S Meena, Addl Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal is directed against Order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticulars and submit a verification report as to the correctness of the same. The learned consultant submits that they have furnished all the relevant details to the department. 3.2 From the verification report now submitted by the Revenue, vide letter dated 14/08/2014, Revenue has not accepted the reconciliation statement/report furnished by the appellant on the following grounds: (i) The demand is worked out on the basis of statement of actual receipts produced and confirmed by the appellant and is as per the provision of erstwhile Rule 6 of the service Tax Rules 1994; (ii) The appellant had not disputed the correctness of the aggregate value of the receipts considered in the show cause notice; (iii) The work order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d back to the adjudicating authority. 5. We have carefully considered the submissions made by both the sides. It is beyond any doubt that service tax levy is confined to supply/rendering/provision of service. It does not extend to supply of goods, if the same is involved in a composite contract involving supply of service. Therefore, in a contract which involves both supply of goods as well as supply of services, service tax liability can be fastened only on the value of the service rendered. This is the position in law as explained by the hon'ble Delhi High Court in the case of G.D. Builders vs. Union of India - 2013-TIOL-908-HC-DEL-ST. Therefore, the question of inclusion of value of goods supplied in a composite contract for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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