9911796707
TMI Blog2012 (3) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... D.N.Panda Being aggrieved by the consequence of Order-in-Original dt. 22.12.2008, the appellant carried grievance to the Tribunal submitting that composite contract for supply of elevators/escalators for residential and commercial building sizably involved material components and amounting to sale of goods without substantially involving providing of service and is not taxable under Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly considered the pleadings of the appellant made in the grounds of appeal, there would not have been any liability to service tax because substantial value of the contract has suffered tax bringing sale of goods involved to tax. Therefore, not only the predeposit may be waived but also appeal may be decided. 3. Ld. SDR, on behalf of Revenue, supports the adjudication order. 4. Heard both si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lved in respect of each contract executed. We may make it clear that Finance Act, 1994 is not commodity taxation law. It requires service declared as taxable service by law is to be taxed to the extent permitted by law. There were various pleas about the classification of service raised in the course of hearing. The appellant has also raised several grounds in its memorandum of appeal. While the q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudicating authority to determine incidence of levy and quantum of levy in accordance with law after granting fair opportunity of hearing to the appellant to adduce evidence it relies on material facts brought on record. 7. Both the stay application and appeal are disposed off in the manner indicated as above. (Reasons of decision and the decision was pronounced in open court on 7.3.2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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