9911796707
TMI Blog2018 (2) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... th reference to certain projects executed by the assessee as follows:- i. Maneri Bhali Hydro-Electric Project for the following work:- Construction of Barrage, Intake, Sedimentation Chamber, Fore Bay, Flushing Conduit etc. and Head Race Tunnel (upto 4.5 KMs.) from Joshiyara End. ii. Similarly the contract agreement with Himachal Pradesh Electricity Board describes the scope of the work allotted to the noticee as under: LARJI HYDRO-ELECTRIC PROJECT (126 MW), DISTRICT MANDI (H.P.) Whereas the Himachal Pradesh State Electricity Board invited tenders for "Construction of 2075m long, 10.5m dia modified horse show shaped Highway (NH-21) Tunnel as extension of existing Highway Tunnel from RD 646.30m including 125m long, 7.25m x 6.5m D-sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are being disposed off through this common order. 4. With the above background we heard Shri Subodh Gupta, Ld Advocate appearing for the appellant and Shri P. Juneja, Ld. DR appearing for the Revenue. 5. First we consider the issues raised in the appeal filed by Revenue. In the grounds of appeal Revenue has referred to para 13.4 of the Board's Circular No. 80/10/2004 ST dated 17/09/2004 in which certain clarifications were given in connection with the exclusion clause within the Commercial and Industrial Construction (CICS). Revenue is of the view that such exclusion under CICS is available only to dams and tunnels independently and not applicable when they are constructed as part of a hydroelectric project. From the description of wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee has also emphasized during arguments that sample documents evidencing the nature of the receipts were placed before the adjudicating authority for its consideration but he fairly admits that the entire bunch of documents were not made available before the adjudicating authority. He consequently confirmed the demand by recording that no documentary evidence was produced by the assessee. He further submitted that assessee is in a position to provide copies of all the documents evidencing the fact that such miscellaneous receipts do not pertain to receipt of any consideration towards provision of any service. 8. In view of the above arguments we find that the matter needs to be remanded back to the adjudicating authority. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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