9911796707
TMI Blog2023 (12) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... lue, the Tribunal decided the issue in favour of the department holding that "Respondent have not produced evidence to the effect that the considerations received were inclusive of service tax." This part of the order of the Tribunal was assailed by the respondent before the Supreme Court and by judgment and order dated 24.01.2023, the Supreme Court partly allowed the appeal and remanded the matter to the Tribunal for a fresh adjudication of this issue after taking into consideration the relevant material/documents as may be produced by the parties. The part of the judgment of the Supreme Court relevant for the purpose of this appeal is reproduced below: "5. The short question that falls for consideration is whether the appellant possesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b. Reference is made to page 10 of the Tender documents which contains the Special Conditions for the tender. Special Condition No. 10 clearly states that "rates quoted shall be deemed to be for the finished work to be measured at site. Tenderer must include in their rates all taxes applicable on the date of submission of tender levied by the Central Government or any State Government or local authority, if applicable. No separate claim in respect of the above shall be entertained by the developer." (ANNEXURE-4) The Paper Book along with the appeal filed before the Commissioner of Central Excise (Appeals). Special reference is made to Annexure-6 to the paper book which refers to a letter dated 07-06-2010 submitted before the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring for the respondent pointed out that what was filed before the Adjudicating Authority and the Commissioner (Appeals) were copy of the tender documents and the letter dated 07.06.2010 submitted to the adjudicating authority. Learned counsel submitted that the tender documents for construction of the dwelling units would amply demonstrate that the rates quoted shall be deemed to be for the finished work to be measured at site and that the Tenderer must include in their rates taxes levied by the Central Government or any State Government or local authority as applicable on the date of submission and no separate claim shall be entertained by the developer. 7. In view of the order passed by the Supreme Court, only the documents mentioned a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court has remanded the matter to the Tribunal for a fresh consideration of this issue after taking into consideration the relevant materials/documents produced by the parties. 11. At this stage, it would be useful to reproduce the finding recorded by the Commissioner (Appeals) in the order dated March 15, 2011 which had been assailed by the Department before the Tribunal. The finding recorded by the Commissioner (Appeals) is as follows: "I find that since the appellant has received gross amount of Rs. 9,10,96,473/- i.e inclusive of service tax and VAT during the period 2006-07 to 2008-09, I rely upon the case laws viz. M/s Rajmahal Hotel v/s CCE, Jaipur 2006 (4) STR 370 (Tri-Delhi), Bahgawati Security Services v/s CCE 2006 (3) STR 762 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and plants including dumpy level, theodolite, statutory field testing equipments, etc., sheds for materials, marking out and clearing of site, as mentioned in the specifications. Rates quoted shall be deemed to be for the finished work to be measured at site. Tenderer must include in their rates all taxes applicable on the date of submission of tender levied by the Central Government or any State Government or local authority, if applicable. No separate claim in respect of the above shall be entertained by the Developer." 14. It is apparent from the said condition that the service tax was to be included in the rates quoted by the respondent in the tender document. It is for this reason that the Commissioner (Appeals) in the order dated Mar ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
