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2015 (12) TMI 1358 - AT - Service TaxDenial of the benefit of 67% abatement under Notifications No. 15/2004 - ST, dated 10.09.2004 and No.1/2006 - ST, dated 01.03.2006 - Inclusion of value of free supplies - Held that:- in the adjudication order there is no evidence mentioned which was relied upon to arrive at a finding that there were free supplies of material by the service recipients. It is also seen that the adjudicating authority has recorded the submissions of the appellant that the projects mentioned above were exempt and the reasons therefor given by it (i.e., the appellant). However, we find that in the "discussion and finding" portion of the impugned order, there is no discussion or finding on the appellant's pleadings/contentions with regard to the non-taxability of the service rendered to IIT Delhi, National Press Centre, Dame Depot of Delhi Metro etc. The observation of the adjudicating authority that " in this case the dispute does not relate to the services and service tax payable thereon but is solely revolves around the issue of short payment of service tax due to non-inclusion of cost of raw-materials and goods supplied free by the recipients of service " is totally absurd because the dispute clearly relates to the taxability of the service rendered as the appellant had contended that the projects named above were exempt from payment of service tax and, as stated earlier, the issue of free supplies is conspicuous by its absence (rather than presence) in the present case. It seems that the "discussion and finding" portion of the impugned order is a shoddy and careless cut-and-paste job from another adjudication order which the adjudicating authority may have passed in relation to an earlier show cause notice which finds mention in the show cause notice dated 24.05.2012 related to the impugned order. - we set aside the impugned order and remand the case to the primary adjudicating authority to pass a speaking order taking into account the pleadings and contentions of the appellant - Decided in favour of assessee.
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