TMI Blog2009 (5) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... xecuted by the assessee was indivisible and composite one and, therefore, set aside the above demand. Held that- it appeared that levy was pre-mature without the service being provided. The authority below had proceeded on the conception that 33 per cent of the advance received shall be value of taxable service. Once it was demonstrated by SCN that the levy was arrived at treating advance receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that the whole contract is composed of various activities. To support his argument he places before us a copy of work order dated 27-2-2004 and prays that the order passed by the Commissioner (Appeals) may be reversed and order of the adjudication may be restored. 3. Ld. Counsel Shri G.S. Sandhe appearing for respondent brings to our notice that the amount of Rs. 93,65,845 received by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 33 per cent of the amount of Rs. 93,65,845 received by the appellant was worked out to be Rs. 30,90,729. On this amount, service tax at the rate of 10 per cent and education cess at the rate of 2 per cent thereof was charged. This exercise resulted with levy of total tax demand of Rs. 3,09,072 and education cess of Rs. 6,181 respectively. He further found that the appellant was not registered fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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