TMI Blog2017 (10) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... why a particular services is taxable, although claimed exempt by the appellant - the SCN is vague and incomprehensible, leaving the appellant-assessee wondering as to what is the exact nature of allegations they are required to meet. Although the SCN discusses the various classifications of service but it fails to give the basis of categorization of the services under particular heads - appeal allowed - decided in favor of appellant. - ST/50584/2015-CU [DB] - ST/A/71141/2017-CU[DB] - Dated:- 19-6-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajesh Chhibber (Advocate) Shri Nitin Chopra (Advocate) for Appellant Shri Rajeev Ranjan (Joint Commissioner) AR for Respondent ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stallation service, Management, Maintenance or Repair service. It appeared that the appellant is liable to tax under all the aforementioned three categories. Further it appeared that under the definition in Section 65(105) (zzg)of the Finance Act as amended taxable service as any service provided or to be provided to any person by a GTA in relation to transport of goods by road in goods carriage. It further appeared that the person who pass order is liable to pay of freight, either himself or through his agent for the transport of goods by road in goods carriage has been made liable to pay Service Tax instead of the service provider, and such person includes a partnership firm under Rule 2(1)(d) STR, 1994. Accordingly, Service Tax payable f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 76, 77 and 78 of the Act. 2. The appellant contested the SCN by filing reply raising various objections inter-alia that the show cause notice is vague and full of ambiguity. It was urged that the contract executed by the appellant are not excisable to Service Tax. The specific Sub Clause in the definition of Works Contract have not been specified under which the service provided by the appellant shall be chargeable to Service Tax. It was further urged that Works Contract executed for Railways is not chargeable to Service Tax, as the same is excluded from the definition of Works Contract. It was also urged that the Works Contract executed for construction and repair/renovation new building and civil structure used for non-commercial purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are concerned i.e. the value of the cable and transformer the same is subjected to VAT under the State Sales Tax Act. It was also urged that the appellant is eligible for small service providers exemption as provided under Notification No. 60/2005 ST as amended. It was urged that the gross amount of services provided for the Financial years 2007-08 and 2008 09 is nil, in the Financial year 2009-10, it is ₹ 6,09,110/-, in the Financial year 2010-11 it is ₹ 8,80,837/- and for Financial year 2011-12 the amount is ₹ 2,48,742/- which amounts are below the limit of threshold exemption of ₹ 10 lakhs per year. Thus, most of the works or services provided by the appellant are exempt and whatever parties taxable is below the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice. It is further seen that in Para 4.2.7 of the order the learned Commissioner after examining the nature of jobs, performed as listed therein observes - it is evident from the nature of work/jobs described in the agreements/contracts and performed by the appellant, namely the definition of different services clearly involved rendering of taxable service under the category of Works Contract services, Maintenance, Repair service and Erection, Commissioning and Installation service, and the amount/payment received against the services so performed are excisable Service Tax, at the rate specified at the material time. The party thus, liable to pay Service Tax on their respective receipt of the taxable value, as segregated and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of the appellant and tax have been calculated thereon. Further, we find that in spite of categorical averments made by the appellant in their reply to the show cause notice, the same have not been considered nor any findings recorded as to why a particular services is taxable, although claimed exempt by the appellant. We also find from the pleadings as recorded in the impugned order that the appellant had also produced and filed copies of various contract orders and breakup of the turnovers, but the learned Commissioner have failed to consider the same. We are of the view that the show cause notice is vague and incomprehensible, leaving the appellant-assessee wondering as to what is the exact nature of allegations they are required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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