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2015 (11) TMI 1351 - AT - Service TaxWaiver of pre deposit - Denial of benefit of Notification No.16/2005-ST - benefit of Notification No. 16/2005 was denied only because the Jetty was for the private use of M/s RGPPL and not for common/general use of port facilities - Held that:- In the said notification no distinction is sought to be made between a public port and a private port. The adjudicating authority cannot alter the amplitude of an exemption notification. Thus, the appellant has been able to make out a good case for full waiver of pre-deposit of demand (Rs.43,74,86,035/-) relating to CICS. Consulting Engineer Service - reverse charge mechanism - Held that:- Prima facie the value of the goods supplied cannot be included in the value of service rendered by WOGL - once the goods are removed from the scope of work as per the sub-contract, the remaining will be a bouquet of services which taken in totality would be classifiable under CICS in terms of Section 65A ibid and not under Consulting Engineer Service as values of individual services are not ascertainable inasmuch as the payment is as per the milestone payment schedule attached to the sub-contract. However, we find that in the case of Alstom Projects India Ltd. (supra) it has been held that even such contracts can be vivisected. Although the ld. advocate for the appellant tried to distinguish the said judgement on the ground that in case of Alstom Projects India Ltd., it was admitted by the appellant that the milestone payments reflected the value of the goods or services rendered, no such admission exists in the present case, prima facie the judgement being on a similar issue at this interlocutory stage due weigtage has to be given to the said judgement for the purpose of determining the reasonable amount of pre-deposit. Prima facie the value of the goods has to be deducted to arrive at the value of the bouquet of services and the value of Consulting Engineer Service will be only a part of the value of such bouquet of services. Thus, we are of the opinion that while the appellant has not been able to make out a good case for full waiver of pre-deposit of the demand relating thereto Consulting Engineer Service specially in the wake of the judgement in the case of Alstom Projects India Ltd. (2011 (3) TMI 538 - CESTAT, NEW DELHI ), taking an overall view a pre-deposit of ₹ 1.3 crores will meet the requirement of Section 35F of the Central Excise Act, 1944 read with Section 83 of Finance Act, 1994. - Patial stay granted.
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