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TMI Blog2017 (10) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... - for the limited purpose of calculation of the gross amount taxable and the tax payable, the matter remanded to the adjudicating authority who shall hear the appellant and after perusing the evidence led before him and obtaining any information required as fit, will pass the reasoned order in accordance with law. Appeal allowed in part and part matter on remand. - ST/70489/2016-ST[SM] - A/71143/2017-SM[BR] - Dated:- 18-9-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Sita Ram (Consultant), for Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether service tax have been rightly quantified by the Learned Commissioner (Appeals) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e signature of the issuing authority of IOCL. I also find that the respondent department has not controverted the ground pointed out by the appellant till date, even though the grounds taken by the appellant was forwarded on 23/05/2014. The appellant has contended that they have not received service tax component from the service recipient, thus, the taxable value should be arrived at in terms of Section 67 (2) of the Act. I observe that Section 67 (2) of the Act provides that where the gross amount charged by a service provider, for the service provided or to be provided is inclusive of service tax payable, the value of such taxable service shall be such amount as, with the addition of tax payable, is equal to the gross amount charged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to be allowed if the activity is recognized separately in the contract. I further find from the schedule of rates of the Work Order No.17979857 dated 06/08/2009, wherein the details for Construction of RCC Culvert Allied works is given which also includes the work of drive way. Accordingly I hold that the appellant is not liable to pay service tax for the construction of drive way. Further, I find that the Learned Commissioner found that there are errors in the calculation of gross amount taxable. Accordingly, for the limited purpose of calculation of the gross amount taxable and the tax payable, I remand the matter to the adjudicating authority who shall hear the appellant and after perusing the evidence led before him and obtainin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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