TMI Blog2018 (11) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax has been calculated on the total constructed value or on the amount paid towards cleaning of the toilets on a monthly basis. This is a fit case to be remanded back to the original authority for the sole purpose of re-calculation of the correct tax on the amounts received by appellant from Singareni Collieries Limited for cleaning activity - appeal allowed by way of remand. - ST/531/2008 ST/521/2009 - A/31362–31363/2018 - Dated:- 25-10-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri G. Natarajan, Advocate for the Appellant . Smt. B.V. Siva Naga Kumari, Commissioner/ARs for the Respondent. ORDER [Order per: Mr. P.V. Subba Rao] These two appeals have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal. The facts of the case have not been disputed by the Ld. Commissioner (AR). 2. In view of the above, we find that the Order-in-Revision which is passed without authority of law as the Order-in-Appeal has already been passed against the impugned Order-in-Original passed by the lower authority. Therefore, their appeal No. ST/521/2009 needs to be allowed and the impugned order needs to be set aside on this ground alone without going into the merits of the case and we do so. 3. As far as appeal No.ST/531/2008 is concerned, the facts of the case are as follows: (a) The appellant is an organisation engaged in providing services relating to setting up and maintaining public toilets for various customers including government an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by Singareni Collieries Limited from time to time. It is their contention that these are public toilets and hence are not exigible. Therefore, their demand may be set aside. 5. Ld. Commissioner (AR) draws our attention to the second para of the agreement which reads as follows. Whereas the first party, in order to improve the sanitary conditions at different places under the jurisdiction of Singareni Collieries Company Limited has also recognised the second party for the purpose and has decided to get constructed public toilet complex, comprising of Latrines, Baths, Urinals etc. at the places mentioned below for the use of members of the public and colliery staff. And whereas the second party, at the instance of the first pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on the amount paid towards cleaning of the toilets on a monthly basis. If the service tax is calculated on the total contract value, it would be incorrect as the contract value was towards construction of toilet complexes and not for cleaning services. On the other hand, service tax can be charged on the amount of ₹ 3,000/- per month per complex to be paid by the client to the appellant for providing cleaning services only. 8. In view of above, we find that this is a fit case to be remanded back to the original authority for the sole purpose of re-calculation of the correct tax on the amounts received by appellant from Singareni Collieries Limited for cleaning activity. 9. Appeal No. ST/531/2008 is allowed by way of remand to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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