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TMI Blog2022 (11) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... ant before the learned Commissioner that the Adjudicating Authority has not discussed in detail as to how these works contracts are not covered under the definition of original work and by merely reproducing the bill number and name of service provider it has been held by the said authority that the demand raised is correct but the learned commissioner without going into the details and without addressing that argument merely endorses the view of the adjudicating authority. Justice should not only be done but seen to have been done. It is nowhere discussed in detail as to how each work can be said to be or not to be falling under Rule 2A(ii) ibid. None of the authorities below have thrown light on it. Although a bare reading of the work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) of Service Tax (Determination of Value) Rules, 2006 or is it classifiable under clause B(ii) of Rule 2A ibid as claimed by Revenue? 3. During the financial year 2015-16 the appellants have received the works contract service and the respective service providers raised bills for the work done by them by charging Service tax @ 40% of the value of services in terms of Rule 2A(ii)(A) ibid and paid 50% of the service tax of that 40% in terms of notification No.30/2012-ST dated 20.6.2012. The balance 50% of the aforesaid 40% is to be paid by the appellant as recipients of service. As per Revenue, during audit it came to their notice that the appellant had paid the service tax on the 40% value of services received under the impression of or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... works contract entered into for, - (i) maintenance or repair or reconditioning or restoration or servicing of any goods; or (ii) maintenance or repair or completion and finishing services such as glazing or plastering or floor and wall tiling or installation of electrical fittings of immovable property, service tax shall be payable on seventy per cent. of the total amount charged for the works contract . Explanation 1. For the purpose of this rule,- (a) original works means- (i) all new construction; (ii) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; (iii) erection, commissioning or installation of plant, machinery or equip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to separate the grain from the chaff in the instant case. Except for extracting the table of the Works in issue and thereafter denying it by not treating it to be original work the authorities below have not discussed it anywhere. Although it was the specific case of the appellant before the learned Commissioner that the Adjudicating Authority has not discussed in detail as to how these works contracts are not covered under the definition of original work and by merely reproducing the bill number and name of service provider it has been held by the said authority that the demand raised is correct but the learned commissioner without going into the details and without addressing that argument merely endorses the view of the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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