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M/s. Aqua Designs India Pvt. Ltd. Versus Principal Commissioner of Service Tax

2016 (9) TMI 1027 - MADRAS HIGH COURT

Maintainability - other remedies available to the petitioner - petitioner seeking permission to bypass the appellate remedy available to the petitioner under the provisions of the Act by approaching the CESTAT - petitioner submitted that the impugned order is a result of grave inconsistencies - disregard of voluminous evidence furnished by the petitioner - Held that:- it is beyond dispute that to test the correctness of the impugned order, a thorough probe into the factual matrix is required and .....

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but is the efficacious remedy. Hence, without going into the merits of the matter regarding the validity of the impugned order, the Writ Petition stands rejected as not maintainable. - Decided against the petitioner - W.P.No.28936 of 2016, W.M.P.No.25015 of 2016 - Dated:- 29-8-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. G. Natarajan for Mr. S. Jaikumar For the Respondent : Mr. S. R. Sundar CGSC ORDER The petitioner is a private limited company engaged in the activity of supply of vario .....

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s defined under the provisions of the Tamil Nadu Value Added Tax Act, 2006, (hereinafter referred to as the Act) as well as under the Service Tax Rules. The petitioner would further state that wherever applicable, they have paid appropriate VAT/CST on the supply portion and paid service tax on the service portion of the value under Erection, Commissioning and Installation Service (ECIS) or under Commercial or Industrial Construction Service (CICS), or under Works Contract Service (WCS). It is .....

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the Finance Act, 1994. 2. The petitioner were issued seven show cause notices/statements of demand, dated 19.04.2010, 21.04.2011, 13.12.2011, 21.06.2013, 23.05.2014, 24.10.2014 and 27.04.2015. These were issued under the provisions of Section 73(1)/73(1A) of the Finance Act respectively. From the voluminous set of documents filed before this Court running to about 526 pages, it is seen that the petitioner has given their reply to the show cause notices/statements of demand on various dates and t .....

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itioner further requested that the agreements and sale invoices can be traced to the copies submitted to the respondent along with the letters referred to in the common reply. Further, the petitioner admitted that they are unable to provide such break up details for the period from April 2008 to March 2010 for want of time. However, stated that all invoices and work orders were already made available and they can provide those break up details within 15 days, if time is granted. The respondent h .....

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tatements have been made on behalf of the petitioner during the course of personal hearing and the respondents observed that the main issue to be decided in respect of all the notices issued for the period upto 30.06.2012 are:- (i) whether the agreement entered into by the assessee with their clients for providing water/waste water treatment/management is composite in nature involving design, drawing, process Engineering, procurement, supply, fabrication, assembling, testing, erection, commissio .....

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be decided is whether the value adopted by the assessee as per Rule 2A(i) of Service Tax (Determination of Value) Rules, 2006, is correct in as much as the assessee has not abated the actual value of materials which have suffered Sales Tax as required under the said Rule but have excluded the total value claimed as billed for 'supply'. 3. After mentioning about the above issues, which according to the respondent were common issues, the respondent observed that the other issues raised in .....

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ished all the details and documents including list of works executed during the year along with the copies of the work order and break up value of supply and service along with copies of invoices, the respondent failed to appreciate the same in a proper prospective and erroneously proceeded to pass the impugned order on the basis of his observations that the value of supplies and value of service as per the contract are only notional and disregarded the same. Therefore, the respondent by disrega .....

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ppearing for the parties and perused the materials placed on record. 7. It is beyond dispute that to test the correctness of the impugned order, a thorough probe into the factual matrix is required and the question would be can such an exercise be done in a Writ Petition especially when the provisions of the Act provide for a hierarchy of remedies. The Hon'ble Supreme Court in the case of Titaghur Paper Mills Co., Ltd., and Anr., vs. State of Orissa & Anr., reported in (1983) 142 ITR 663 .....

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