2013 (12) TMI 1220

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....ant is engaged in erection and commissioning of machines. Certain contracts involved pure labour services and certain contracts involved both supply of materials as well as providing services. There were other types of contracts where only supply of material was involved and those are not the subject matter present dispute. 2. When entry at section 65 (105) (zzzza) of Finance Act, 1994 came int....

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....te, there were certain receipts which related to services rendered prior to the period when entry for levying tax on "erection, commissioning and installation" was brought into force. Such receipts cannot be taxed. He also submits that in the adjudication proceeding, they have been denied the benefit of Notification No.1/06-ST for contracts involving supply of materials. He took us through the adj....

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....worst case scenario where all the prayers of Revenue are granted the demand against the appellant cannot exceed Rs.14,39,000/-. Therefore, the amount already deposited may be considered as sufficient for hearing the appeal. 5. The Ld. AR for Revenue opposed this submission that payment of Rs.1,62,753/- and Rs.2,94,140/- in early 2008 were towards the amount confirmed in the order. He submits th....

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....logic would not have been adverse to the appellant. 7. We have heard both the parties at length without being able to get any clarity on the issue whether the two payments made on 5.1.2008 and 8.4.2008 were towards discharge of the demand confirmed in the impugned order or not. The adjudication order did not show any finding on this contention and the noisy argument at length did not help in ar....