9911796707
TMI Blog2007 (11) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... e - appellants had paid tax by excluding from the total gross amount received by them, the amount attributable to the cost of the materials, goods - demand of Service Tax on the entire amount received under the contract is not at all justified - even the State Government authorities have registered the contract as Works Contract X X X X Extracts X X X X X X X X Extracts X X X X ..... en imposed under Section 78 of the Finance Act. The appellants strongly challenge the impugned order. Therefore, they have come before this Tribunal for relief. 3. Shri T. Gunasekaran, the learned Advocate, appeared on behalf of the appellants and Smt. Sudha Koka, the learned SDR, for the Revenue 4. Heard both sides. 5. The learned Advocate pointed out that the appellants actually executed Work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oning & Erection of Air Conditioning Plants and they are definitely liable to Service Tax on the value of the services. She also further pointed out that the appellants had paid Service Tax arbitrarily by excluding from the total gross amount received by them, the amount attributable to the cost of the materials, goods and have taken certain arbitrary percentages to arrive at the value of the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax liability. The appellants have contended that 80 to 90% of the contract value is attributable to the value of the various goods supplied to the appellants who are undertaking the services of supply, installation, erection, commissioning of Air Conditioning Plants. We find that the demand of Service Tax on the entire amount received under the contract is not at all justified. Moreover, the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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