TMI Blog2013 (11) TMI 1505X X X X Extracts X X X X X X X X Extracts X X X X ..... acie, we find that the Applicant have raised separate invoices for supply of equipments/parts on which VAT had been discharged by them. In these circumstances, we are of the view that the Applicant could able to make out a prima facie case for total waiver of predeposit of the dues adjudged. Accordingly, predeposit of all dues adjudged is waived and its recovery stayed during pendency of the Appeal - Stay granted. - APPEAL NO.ST/A/241/2011 - ORDER NO.SO/71249/2013 - Dated:- 19-9-2013 - DR. D.M.MISRA AND DR. I.P.LAL, JJ. FOR THE APPELLANT : SHRI C.R.DAS, ADVOCATE FOR THE RESPONDENT: SHRI S. MISRA, ADDL. COMMR. ORDER Per Dr. D. M. Misra This is an Application seeking waiver of predeposit of Service Tax of Rs.1.87 crore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s submission that since M/s. KPTCL had divided the Project into supply of materials/equipments and also of civil works, therefore, the Applicant are not required to pay service tax on pure supply of parts/equipments to the Project. The ld. Advocate submitted that in view of the decision of the Larger Bench of this Tribunal in the case of CCE, Raipur vs. BBSK Pvt. Ltd., 2010(18)STR 555(Tri.-LB), a composite contract could be vivisected and the liability to service tax in relation to the service portion could be discharged separately. In the present case, they had correctly paid the service tax on the civil works portion which included supply of materials also, after availing the benefit of the Notification Nos.15/2004-ST and 01/2006-ST and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r establishing 1X8 MVA/ 66/11KV Sub-Station at Doddahally of Hassan District, by M/s.KPTCL. Undisputedly, the said turn-key project had, at the beginning, been divided into three separate contracts namely, supply of materials/equipments, civil works portion and erection, testing and commissioning. The dispute relates to supply of materials and civil works portion of the contract. It is the case of the Revenue that the total turn-key project is a single one and cannot be vivisected into supply of materials/equipments and civil works. Accordingly, differential duty has been demanded by adding the value of pure supply of materials/equipments to the civil works portion of the contract. It is the plea of the Applicant that the turn-key project c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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