9911796707
TMI Blog2013 (9) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... on who is the manufacture) were paying excise duty on goods manufactured. As per submission during hearing and separate contracts available in this regard appellants were also supervising the installation of the plants. 2. Revenue was of the view that the appellants had not paid appropriate service tax liability on several contracts executed by them during the period 1.6.2007 to 31.12.2008 and in this regard Revenue issued two show-cause notices which were subsequently adjudicated confirming demands of service tax of Rs.1,88,18,974/- for the period ending 31.12.2007 and Rs.1,23,81,216/- for the period ending 31.12.2008. Aggrieved by the adjudication order, the appellants have filed these appeals along with stay petitions praying for waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or (c) construction of a new residential complex or a part thereof; or (d) completion and finishing services, repair, alteration, renovation or restoration of, or similar services, in relation to (b) and (c); or (e) turnkey projects including engineering, procurement and construction or commissioning (EPC) projects" 4. According to the counsel, the contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were that the services would not fall under "Works Contract Service" and if at all it falls under the works contract service, the composition scheme cannot be thrust upon the appellant and for that reason the valuation adopted for assessing the differential service tax payable is wrong. 6. Countering the argument of the learned counsel, the learned AR for Revenue submits that the appellant is a company which has very high level of expertise in setting up cement plants and if the contracts are perused it can be seen that the entire responsibility of designing the layout of the machinery, design necessary for manufacturing equipment, getting it manufactured and supplying to the site, getting it erected at the site, commissioning the machiner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facie, of the view that even if the services are classified under works contract service if the benefit of Notification No. 12/2003-ST (providing exemption for value of goods sold) can be claimed by the appellant if it is beneficial to them. All these aspects require detailed examination with reference to actual figures. But as per the submission of the counsel if the value of the goods is excluded from the total value of projects for both periods the differential tax on balance value will be about Rs.1.57 crores. The learned counsel has given a worksheet as under:- Balance Amount S. No. Appeal No. Total Demand of Service Tax Demand of Service Tax on severable contracts (Demand on Cost of Goods) Balance 1. ST/222/2010 Rs.1,88 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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