TMI Blog2015 (9) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. In this case, as a result of the amendment, the actual services provided by the appellant related to services of testing and other related service through which gave their expertise to their client. - The issue is the amount actually received from their client i.e. M/s. Shreya Biotech Pvt. Ltd for the service provided by the appellant. At the material time service tax was levied on receipt basis. And appellant have paid service tax on the amount received by them from their client M/s. Shreya Biotech Pvt. Ltd which is confirmed by M/s. Shreya Biotech Pvt. Ltd to the Commissioner. Therefore service tax has been correctly paid by the appellant. Appellant were under a genuine misconception that turnkey projects, i.e. Works Contract proj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stigation revealed that service tax was liable to be paid on total value of contact price. The Commissioner in adjudication proceedings, relying on the amendment to the contract in 2008 and also the fact that appellant had received the price for the service components of the contract only and the material and equipment were supplied directly by the suppliers to the client, confirmed duty demand of ₹ 57,19,730/-. He dropped demand of ₹ 67,01,871/- which was based on the supply and components portion of the contract. 2. Heard both sides. 3. Initially the client of the appellant had entered into a turnkey contract involving complete supply of material and services. They were under the impression that service tax was not payab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim that only they received ₹ 4,67,29,817/- from M/s. Shreya Biotech Pvt. Ltd. for the provision of the service under the category of Erection, Commission and Installation' service without causing any verification of official records of the company. We are of the view that such verification is not necessary in the present case. The issue is the amount actually received from their client i.e. M/s. Shreya Biotech Pvt. Ltd for the service provided by the appellant. At the material time service tax was levied on receipt basis. And appellant have paid service tax on the amount received by them from their client M/s. Shreya Biotech Pvt. Ltd which is confirmed by M/s. Shreya Biotech Pvt. Ltd to the Commissioner. Therefore service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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