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2015 (12) TMI 1358 - CESTAT NEW DELHI

2015 (12) TMI 1358 - CESTAT NEW DELHI - 2016 (42) S.T.R. 372 (Tri. - Del.) - Denial of the benefit of 67% abatement under Notifications No. 15/2004 - ST, dated 10.09.2004 and No.1/2006 - ST, dated 01.03.2006 - Inclusion of value of free supplies - Held that:- in the adjudication order there is no evidence mentioned which was relied upon to arrive at a finding that there were free supplies of material by the service recipients. It is also seen that the adjudicating authority has recorded the subm .....

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does not relate to the services and service tax payable thereon but is solely revolves around the issue of short payment of service tax due to non-inclusion of cost of raw-materials and goods supplied free by the recipients of service " is totally absurd because the dispute clearly relates to the taxability of the service rendered as the appellant had contended that the projects named above were exempt from payment of service tax and, as stated earlier, the issue of free supplies is conspicuous .....

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king order taking into account the pleadings and contentions of the appellant - Decided in favour of assessee. - Appeal No. ST/56172/2013- CU( DB) - Final Order No. ST/A/53326/2015-CU(DB) - Dated:- 17-9-2015 - G. Raghuram, President And R. K. Singh, Member (T) For the Appellant : Mr SK Sarwal , Adv For the Respondent : Mr Amresh Jain, DR ORDER Per R. K. Singh Appeal is filed against Order-in-Original dated 30.11.2012 in terms of which service tax demand of ₹ 11,44,81,242/- for the period A .....

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e appellant has contended that (i) it was rendering services under composite contracts and paying service tax under composition scheme for works contract service, (ii) It had rendered service in relation to the following project which it claimed to be not liable to service tax:- Projects claimed exempt from service tax and included in earlier Show Cause Notice dated 25.11.2008 Name Date of LOI Amount received during April, 2010-March-2011 Reason for Exemption DDA Design Built 18.05.2002 Rs.68,30 .....

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004.00 University National Press Centre July, 2010 Rs.9,46,99,260.00 Govt. Press Centre Total Rs.1,07,80,86,501.00 There were no free supplies in relation to these projects also. (iii) It gave detailed grounds to contend that these projects were not liable to service tax under CICS as they fell under the exempted category and contended that ld. adjudicating authority has not discussed the issue at all. (iv) In none of these projects there was any involvement of free supply of the material by the .....

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to reproduce the initial part of para 32 of the "discussion and finding" portion of the impugned order:- "32. I have carefully gone through the case records as well as submissions made by the Noticee including submissions made at the time of hearing. This case relates to construction services. In this case the dispute does not relate to the services and service tax payable thereon but it solely revolves around the issue of short payment of service tax due to non-inclusion of cost .....

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ther, the Noticee had started payment of Service Tax under composition scheme of Works Contract Service' with effect from 1.06.07 on the ongoing projects and also taken & utilized Cenvat credit on input services under Cenvat Credit Rules, 2004. The Noticee had provided construction services taxable under 'Commercial or Industrial Construction Services' and 'Construction of Complex Service' for Delhi Development Authority (DDA). Bharat Sanchar Nigam Limited (BSNL), New Del .....

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tice also it is nowhere stated that the service recipients had given free supplies to the appellant. Even in the adjudication order there is no evidence mentioned which was relied upon to arrive at a finding that there were free supplies of material by the service recipients. It is also seen that the adjudicating authority has recorded the submissions of the appellant that the projects mentioned above were exempt and the reasons therefor given by it (i.e., the appellant). However, we find that i .....

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ns . The impugned order does not analyse the contentions of the appellant, denies 67% abatement on the ground which is non-existent and absent-mindedly states that the services were rendered to BSNL, Reliance and Dr BL Kapoor Memorial Hospital while no service was rendered to these organisations . The observation of the adjudicating authority that " in this case the dispute does not relate to the services and service tax payable thereon but is solely revolves around the issue of short payme .....

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