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TMI Blog2018 (7) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Building. Therefore before passing the orders, the authorities have to go through the agreement completely. Justice should not be done but also seen to be done - In any of the orders there are no discussion regarding clause 6 of the proposal/ agreement, which is also one of relevant clauses of the said proposal/ agreement. An agreement has to be read as a whole for arriving at any conclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 06.04.2007 with M/s. Kirby Building System India Ltd, Medak for construction of pre-engineered steel building at Jaipur for total sum of ₹ 1,20,00,000/- plus Service Tax @ 12.48%. According to the appellant, the above cost includes design, fabrication, supply and erection of the building. After finishing the work, a Bill was raised by M/s. Kirby on the appellant charging Service Tax of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed by the adjudicating authority as well as the Appellate authority. 3. The ld. Consultant for the appellant drew my attention to the order passed by the authorities below and submitted that in none of the orders clause 6 of the proposal/ agreement has been considered and that both the orders have been passed only on the basis of Clause 3 without taking into consideration Clause 6 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on the question whether clause 6 aforesaid has been considered by the authorities below or not. 5. While passing the orders, none of the authorities below had taken into consideration clause 6 of the proposal/ agreement which reads as under: 6. Supply Prices BUILDING ACCESSORIES- ALL PRICES ARE IN RUPEES Construction of pre-Engineered Steel Building at Jaipur for a total sum of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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