9911796707
TMI Blog2007 (8) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... t to use for the equipments used and that being equipment rentals, such receipt was beyond the scope of service tax. 2. The ld. Counsel Shri Kartik Kurmy appearing for the Appellant submitted that the appellant was engaged by SAIL, RSP, Rourkela in terms of an agreement by acceptance of tender No. 08/003/38102/3080579 dated 2-12-2003 and the scope of work under Annexure B to the tender document was as under :- "1. Unloading of materials from wagons/trucks/trailors and its stacking. (ref. item no. 1 of A/T). 2. Loading of materials into trucks/trailors/dumpers/wagons. (ref. item no. 2 of A/T). 3. Shifting/stacking at the demarcated place inside the Stock Yard as and when required (ref. item no. 3 of A/T)." He submitted that the scope of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authorities to rightly tax. Therefore, his entire plea of divisibility nature of contract and limitation is without basis when the facts and figures were not made available to Department. 4. Heard both sides and perused the record. The basis for the proceeding was the work order and the tender document issued by SAIL. The show cause notice was issued basing on the work order issued by SAIL which was Annexure-II of the notice carrying the work order showing acceptance of tender No. 08/003/38102/3080579 dated 2-12-2002 at page 100 of the Paper Book. This document shows that item Nos. 2-3 of the work order related to hiring of equipment/vehicles for unloading iron and steel material. Item No.1 does not reflect the nature of activity for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould do well to get confirmation from SAIL as to nature of activity really carried out to arrive at a proper conclusion. Once the taxability arises, the question of limitation can be decided. It is made abundantly clear that levy of tax on one aspect of the matter by Union Government and levy by the State Government on another aspect of the same transaction cannot be said to have overlapped the subject for taxation since each and every aspect of taxation by the entry relating to taxation is well known to the Legislature. Therefore, overlapping of the levy cannot be a plea and not acceptable. The leviability arises by proper determination of the issues making thorough inquiry. Levy of penalty can also be decided depending on the facts and ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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