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2019 (4) TMI 731 - AT - Service TaxClassification of services - business auxiliary services or not - demanded duty under Section 73A of FA - Held that:- The Learned Commissioner has not gone into all aspects of the submissions made by he Appellants. He has not given any finding as to why he has treated the services as “BAS” where as Show Cause Notice was silent on the same. He has simply concluded that the Appellants did not dispute the categorization or liability - matter requires consideration. Demand of duty of ₹ 3,76,38,173 - Appellants have declared gross amount of ₹ 77,12,19,813 whereas the Show Cause Notice alleges receipt of ₹ 95,42,52,185 - Held that:- Commissioner has not given any findings on various submissions of the Appellants. Therefore the issue needs to go back the adjudicating authority to take into account the submissions made by the Appellants and evidence provided by them before computing the actual tax liability of the Appellants. Valuation - fuel supplied by the customers - inclusion of different reimbursements received by customers - Section 67 of the Finance Act, 1994 - Held that:- The Learned Commissioner has not examined the various services provided by the Appellants before arriving at the tax liability of the Appellants - there is force in the arguments of the Appellants that the tax liability would be limited the consideration received by the Appellants for the services rendered by them not more and not less - These aspects need to be examined in the light of Hon’ble Supreme Court decisions in Bhayana Builders [2018 (2) TMI 1325 - SUPREME COURT OF INDIA] and Intercontinental Constructions and Technocrats [2018 (3) TMI 357 - SUPREME COURT OF INDIA]. Appeal allowed by way of remand.
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