9911796707
TMI Blog2013 (1) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant. S/Shri R. Ashokan with J.B. Mishra, for the Respondent. [Order]. - P.C. : The following questions of law are raised by the appellant in this appeal. (a) Whether the impugned order stands vitiated since the hearing was concluded on 17-8-2011 and the order was passed on 14-2-2012 with a delay of nearly six months in passing the order from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is a structure, erection, commissioning and installation of Tower prior to 1-5-2006 is not liable to Service Tax. (iv) Service Tax can only be levied on the value of services and not on the value of materials. Since the total value of material supplied by the Appellants during this period amounts to Rs. 210,79,68,878/- out of the total contract value of Rs. 320,31,34,243/-, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in not holding that there are four distinct supplies in the form of civil work, electrical work, erection commissioning of WTG and final testing and commissioning ? (e) Whether in the facts and circumstances of the case, the Appellate Tribunal's finding that the material involved in the execution of electrical works is only incidental is perverse ? (f) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s ? (i) Whether in the facts and circumstances of the case, the Appellate Tribunal was right in confirming the demand of service tax amounting to Rs. 22,04,53,114/- along with interest and also imposing equivalent penalty amounting to Rs. 22,48,62,245/- under Section 78 of the Finance Act and Rs. 100/- per day from the date it was payable to the date it is actually p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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