9911796707
TMI Blog2017 (10) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... the extended period October, 2007 to March, 2012. It is alleged in the SCN that statement of partner Pawan Kumar Deora was recorded wherein he stated that their turnover was below the threshold limit SSI exemption and as such they did not take Service Tax Registration. He also stated that prior to 01 June, 2007 they had done works contract with BSNL, thereafter they had been providing service of Installation and Testing and Commissioning of the DG Sets apart from sale of DG Sets to BSNL. Further enquiry was made from the appellant directed to submit copy of contracts entered with BSNL before 01 June, 2007. In response, the appellant submitted detail of sales of DG Sets. Further, they submitted copy of contracts and was audited balance sheet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viding taxable service under the Installation, Erection and Commissioning from 29 August 2008 and filed one Service Tax ST 3 return till date. Accordingly, it appeared that as the appellant have not filed returns regularly they violated the provisions of the Act and the Rules. It further appeared that under Rule 3 of Service Tax Determination of Value Rules, 2006 provides for valuation of taxable services. The said Rule provides that value of consideration would be the gross amount charged inclusive of monetary and non-monetary consideration and where such value should not possible, the gross amount charged would be the monetary consideration equivalent to concession charged and/or chargeable. It further appeared that the appellant have wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory of service. Thus, the Works Contract executed for Military Engineering Services (Ministry of Defence) and various airports, stations are not chargeable to Service Tax. The same being not meant for commerce and industry. Further, the construction at Airports stations is specifically excluded from the definition of Works Contract. The appellant have also given the details of such constructions/Works Contract in their reply. It was further urged that the entire amount shown in the final accounts under the head Contract Receipts in the trading account have been subjected to tax erroneously. It was reiterated that the nature of Works Contract is such that they cannot be classified under Works Contract Services. It was also submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant whatever the transaction the appellant had done are duly recorded in books of accounts ordinarily managed. 3. The learned Commissioner framed issues being whether payment received by appellant under the various heads of service are liable to be included in taxable value or not, whether service provided by a appellant to Railway, Military Engineering services and other Government Departments are exempt as claimed, whether the amount of the contract received from BSNL is on account of sales/supply of materials over which Sales Tax have been paid and not excisable to works contract to Service Tax, whether appellant is liable to pay Service Tax on freight charges incurred by them on inward and outward transportation and whether the ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oposed demand of Service Tax along with equal amount of penalty under Section 78 with further penalty is imposed under Sections 76, 77(2), under Sections 77 and 77(1a) of the act. 5. Being aggrieved the appellant-assessee is before this Tribunal on several grounds. The learned Counsel for the appellant states that both the show cause notice as well as the impugned order passed by learned Commissioner are vague. The learned Commissioner have not recorded any categorical findings as to why a particular service is taxable or is not taxable in spite of very categorical pleadings made by the appellant as to which are the particular services which are not taxable, stating the reasons. Accordingly, he prays for setting aside the impugned order wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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