2014 (4) TMI 38

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....H K Thakur This stay application has been filed by the appellant against OIO No.25-26/Dem/Vapi/2013 dated 26.4.2013 and corrigendum dated 19.6.2013 under which a demand of Rs.5,01,03,330/- has been confirmed against the appellant along with interest and penalties under Section 76, 77 and 78 of the Finance Act, 1994. The issue in the present proceedings, as framed by adjudicating authority under....

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....and commissioning of colling towers. 2.1. It was explained by the Advocate of the appellant that as per the audit conducted for the period September 2010 to October 2011 and the OIO dated 26.4.2013, Revenue is of the opinion that the service tax under Works Contract Services is required to be paid on the difference in the purchase value of the goods and the value at which the said goods are sol....

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....) appearing on behalf of the Revenue reiterated the findings given by the adjudicating authority. 4. Heard both sides and perused the case records. The issue involved is whether the disputed contracts entered into by the appellant can be vivisected and whether the sale value of the goods charged by the appellant from its customers represent only the price of the goods or also include considerat....