TMI Blog2019 (4) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed the same from 1.6.2007 onwards. No illegality or perversity could be pointed out in the order passed by the Tribunal which may warrant interference by this Court. Appeal dismissed - decided against Revenue. - STA-7-2017 (O&M) - - - Dated:- 15-1-2019 - MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The Appellant : Mr. Amit Goyal, Advocate For The Respondent : Mr. Jagmohan Bansal, Advocate ORDER AJAY KUMAR MITTAL, J. 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (in short the Act ) against the order dated 11.8.2016 (Annexure A-3) passed by the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh Bench, Chandigarh (here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2009 (Annexure A-2) confirmed the demand of service tax of ₹ 84,37,992/- along with interest and also imposed a penalty of equal amount of ₹ 84,37,992/- against the assessee. Feeling aggrieved, the respondent filed an appeal before the Tribunal. The Tribunal vide order dated 11.8.2016 (Annexure A- 3) set aside the demand of service tax upto 30.5.2007 and confirmed the same from 1.6.2007 onwards by relying upon the judgment of the Apex Court in Commissioner of Central Excise and Customs, Kerala v. Larsen Toubro Ltd. 2015 (39) STR 913 (SC) . Further, the Tribunal held that the penalty was also not imposable upon the respondent. Hence, the present appeal by the revenue. 3. Learned counsel for the appellant submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e component of a works contract from the goods component. It begins by working downwards from the gross amount charged for the entire works contract and minusing from it the value of the property in goods transferred in the execution of such works contract. This is done by adopting the value that is adopted for the purpose of payment of VAT. The rule goes on to say that the service component of the works contract is to include the eight elements laid down in the second Gannon Dunkerley case including apportionment of the cost of establishment, other expenses and profit earned by the service provider as is relatable only to supply of labour and services. And, where value is not determined having regard to the aforesaid parameters, (namely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was found that, in fact, the State of Uttar Pradesh had framed such rules in exercise of powers under Section 13 (3) of the Central Act as a result of which the necessary machinery for the assessment of central sales tax was found to be there. The Delhi High Court judgment unfortunately misread the aforesaid judgment of this Court to arrive at the conclusion that it was an authority for the proposition that a tax is leviable even if no rules are framed for assessment of such tax, which is wholly incorrect. The extracted passage from Mahim Patram s case only referred to rules not being framed under the Central Act and not to rules not being framed at all. The conclusion therefore in paragraph 36(2) of the Delhi High Court judgment is wholly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to assessment of such dissolved firm. Interestingly enough, this provision is referred to only in the minority judgment in M/s. Murarilal s case (supra). The impugned judgment in the present case has referred to Ellis C. Reid s case but has not extracted the real ratio contained therein. It then goes on to say that this is a case of short levy which has been noticed during the lifetime of the deceased and then goes on to state that equally therefore legal representatives of a manufacturer who had paid excess duty would not by the selfsame reasoning be able to claim such excess amount paid by the deceased. Neither of these reasons are reasons which refer to any provision of law. Apart from this, the High Court went into morality and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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