2012 (7) TMI 254

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.... N Panda: We heard this appeal for long time. Ld. Adjudicating Authority on the basis of the payments made to the foreign consultant proceeded to bring the appellant to the fold of consultant Engineering Services. What he precisely expected to do has been depicted in para 3.5 of the order. When that became basis for him, he proceeded to frame issues for adjudication in para 5 of the impugned or....

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....here is third activity which ranks 1 in the table at page 4 of the order under para 3.5. Ld. Counsel precisely says that so far as training aspect and technical services aspect is concerned, the services having been provided before 18.04.06, there shall be no liability. This he says following the Apex Court decision in the case of Union of India v. Indian National Shipowners Association reported i....

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....the contract dated 03.01.03. Scope of work is also followed by manner of payment at page 19 & 20 of the paperbook. These two documents form part of contract also. This clearly indicates that understanding between the parties about the scope of work with certain definitions given in chapter 1 of the contract was reduced to writing to decide incidence of tax. When ld. Counsel says that entire set of....

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....assed. Therefore, painfully we are compelled to remand this matter with observations aforesaid to grant fair opportunity of hearing to the appellant to bring out its entire defence which are stated before us and pleadings of appellant recorded in the paragraphs herein mentioned. Upon hearing the appellant and also speaking well about the scope of examination done in respect of activities carried o....