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TMI Blog2015 (1) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... examined by the adjudicating authority and decided in the light of the decision of the Hon'ble Delhi High Court in the case of G.D. Builders Vs UOI (supra). Accordingly, we set aside the impugned orders. All the appeals are remanded to the adjudicating authority - Decided in favour of assesse. - Appeal Nos.ST/S/40927-40929/2014 & ST/40695-40697/2014 - FINAL ORDER No.40451-40453/2014 - Dated:- 23-6-2014 - Shri P.K. Das and Shri R. Periasami, JJ. For the Appellant : Shri M.N. Bharathi, Advocate For the Respondent : Shri K.P. Muralidharan, Supdt. (AR) JUDGEMENT Per P.K. Das 1. Common issue is involved in these applications and therefore they are taken up together for disposal. 2. After hearing these applications a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be levied on service component. In that case, the Hon'ble High Court remanded the matter to examine computation of components in detail. The relevant portions of the said judgement is reproduced herein below :- 17. It was accepted and stated on instructions by the respondents that the notifications in question (or rather partly in question) are optional and an assessee need not take benefit of the said notifications, if he so desires, but the Service Tax is to be levied and is payable on the service component of a composite contract, which can be computed. The notifications also specifically stipulate, when they apply and the preconditions which must be satisfied before they can be applied. .... .... .... .... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions stated therein. An assessee cannot take benefit or advantage of a part of a notification but claim that the other part of the notification should be ignored and thus not acted upon. Notification has to be applied in entirety. (6) Notification has to be read as a whole keeping in mind its objective and purpose. Notification may provide a convenient, hassle free and adopt a non-discretionary formula for computing value of the service element in a composite contract. This curtails litigation, ambiguity, ensures clarity and consistency. A notification cannot be declared as invalid or ultra vires for this reason, provided it is optional. (7) Authorities cannot compel and force an assessee to accept the notifications in que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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