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2014 (4) TMI 491 - AT - Service TaxDemand of service tax - Service of supply of tangible goods such as excavators, rollers, pavers etc. - Held that:- Commissioner selected five work orders and all of them give an impression that they are for supply of tangible goods. Further, we find that there are definitely some work orders which in our opinion may not be considered as for supply of tangible goods at all. In any case, we feel that once the statement is given and work orders were given, Commissioner could have asked his subordinate officers to go through the orders and prepare a verification report if he himself could not do so before proceedings to pass the order. In such a case, after verification of each order, officers could have given a report as to why the item should be treated as supply of tangible goods contract or otherwise and such a report could have been made available to the appellant, thereafter adjudication could have been completed. Neither, the Commissioner has examined all the work orders and has recorded the conclusion nor all the work orders have been examined and on the basis of examination of all the work orders he has come to the conclusion. Based on five work orders he has come to the conclusion. In our opinion this is not a correct practice. We also find that the transportation charges have simply been assumed to be cost of transportation of the equipment. In our opinion this also requires to be re-examined by the Commissioner - Matter remanded back - Decided in favour of assessee.
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