TMI Blog2015 (11) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... facie the value of the goods supplied cannot be included in the value of service rendered by WOGL - once the goods are removed from the scope of work as per the sub-contract, the remaining will be a bouquet of services which taken in totality would be classifiable under CICS in terms of Section 65A ibid and not under Consulting Engineer Service as values of individual services are not ascertainable inasmuch as the payment is as per the milestone payment schedule attached to the sub-contract. However, we find that in the case of Alstom Projects India Ltd. (supra) it has been held that even such contracts can be vivisected. Although the ld. advocate for the appellant tried to distinguish the said judgement on the ground that in case of Alstom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst Order-in-Original No. 25-27/ST/COMMR/DM/RTK/2013-14 dated 25.6.2013. The said order-in-original was issued in respect of three Show Cause Notices dated 31.3.2011, 21.10.2011 and 17.10.2012 for the periods1.4.2006 to 31.3.2010, 1.4.2010 to 31.3.2011 and 1.4.2011 to 31.3.2012 respectively. In terms of the said order-in-original following demands along with interest and penalties were confirmed : Particulars of demand 2006 to 31.3.2010 2010 to 2011 2011 to 2012 Total Consulting Engineer under reverse charge INR 16,06,20,289/- INR 1,11,32,250/- INR 10,87,729/- 17,28,40,268/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by WOGL fell under the scope of Consulting Engineer Service as several components of the scope of work stipulated in the sub-contract satisfied the ingredients of the said service. As regards the contention of the appellant that the scope of work done by WOGL included procurement of goods, construction, recommissioning and commissioning etc., that procurement of goods, construction etc. would be clearly outside the scope of Consulting Engineer Service and that after exclusion of goods the services comprised amalgamation of several services as a result of which the classification will have to be determined under the Section 66A of Finance Act, 1994, the ld. DR cited judgement in the case of Alstom Projects India Ltd. Vs. CST Delhi - 2011 (23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d notification no distinction is sought to be made between a public port and a private port. The adjudicating authority cannot alter the amplitude of an exemption notification. Thus, the appellant has been able to make out a good case for full waiver of pre-deposit of demand (Rs.43,74,86,035/-) relating to CICS. 5. As regards the demand relating to Consulting Engineer Service under reverse charge mechanism, prima facie the value of the goods supplied cannot be included in the value of service rendered by WOGL. Further, there is force in the contention of the appellant that once the goods are removed from the scope of work as per the sub-contract, the remaining will be a bouquet of services which taken in totality would be classifiable un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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