2015 (7) TMI 758

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..... r Ajmer Vidyut Vitaran Nigam Limited would not amount to rendition of a taxable service in relation to transmission of electricity, even though construction of the corporate office is in respect of a transmission or distribution agency - no other measure of assessing the extent of this liability since neither the show cause notice nor the impugned order segregate the quantum of consideration recei .....

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..... lex service by construction of independent residential units for Rajasthan Housing Board and construction of the corporate office of Ajmer Vidyut Vitaran Nigam Limited. Neither the show cause notice nor the common impugned order (in the two appeals) segregates the consideration received by the appellant on these two distinct taxable services. In so far as construction of independent residential un .....

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..... ion agency. 3. Alternatively, ld. Counsel would contend that since admittedly the work of constructing the corporate office is by way of a works contract, comprising both supply of goods and rendition of associated services, the petitioner is entitled to the exclusion of the value of the goods component, which on a broad view comes to around 67% of the total value of the contract, in view of .....

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