9911796707
TMI Blog2024 (9) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-Appeal dated 31.01.2018. The impugned order has noted that the appellant has not been able to establish that appropriate VAT was paid on the materials used in the provision of such service. Further, it has been alleged by the Department that the appellant has artificially divided the amounts in their bills, for which there is no explanation by the appellant. There has been no submission by the appellant regarding their liability to pay service tax on GTA. These are questions of fact, which needs to be examined at the original level. This case needs to be remanded to the original adjudicating authority to examine the allegations afresh. The appellant is also directed to ensure that a detailed response to the allegations be filed befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al as well as labour is being supplied simultaneously. The Directorate General of Central Excise Intelligence (DGCEI) Unit at Jabalpur conducted a search in M/s MPPKVVCL, from where the data of the Appellant was gathered regarding the services rendered by him, and subsequently sought documents from period 2012-13 to 2015-16 (upto 30.09.2015). Consequent to the investigations, a show cause notice dated 14.10.2016 was issued to the appellant which was adjudicated vide Order-in-Original No. 02/ST/AC/SGR-1/2017-18 dated 26.05.2017. The adjudicating authority confirmed the demand of Rs. 8,96,643/- along with interest and penalties. Against the said order, the appellant preferred an appeal before the Commissioner (Appeals) who rejected their appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal may be allowed. 4. The Learned Authorized Representative for the Department submitted that the appellant had provided services to various entities, including M/s MPMKVVCL, Bhopal-Guna, M/s MPPKVVCL, Indore-Ujjain, and M/s MPPKVVCL, Jabalpur, under a rate contract awarded by M/s MP Poorv Khastra Vidyut Vitaran Co. Ltd., Jabalpur. The contract stipulated a lump sum repair cost for each transformer, with variable prices determined by a prescribed price variation formula. The lump-sum cost per unit transformer included all duties and taxes but excluded transportation charges and the cost of transformer oil. 4.1 The Learned AR further submitted that the contracts awarded to the appellant were composite contracts involving the supply of parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (B) of the Service Tax Rules, 1994, the person liable for paying service tax in relation to taxable service provided by goods transport agency as consignor or consignee who pays or liable to pay freight either himself or through his agent for transportation of such goods by road in a goods carriage' 4.3 The Ld. AR further submitted that the appellant did not correctly discharge their service tax liability for the specified period and contravened provisions of the Finance Act, 1994, by failing to determine and pay the correct amount of service tax. The appellant working under a self-assessment system for service tax. It is obligated by service tax law to correctly assess its service tax liability. Had the department not initiated an inqu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materials supplied by the appellant during the course of repair and maintenance of the transformers. In this context, we note that the impugned order has noted that the appellant has not been able to establish that appropriate VAT was paid on the materials used in the provision of such service. Further, it has been alleged by the Department that the appellant has artificially divided the amounts in their bills, for which there is no explanation by the appellant. There has been no submission by the appellant regarding their liability to pay service tax on GTA. These are questions of fact, which needs to be examined at the original level. 5.2. In view of the above, we hold that this case needs to be remanded to the original adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
