TaxTMI 
TaxTMI 
2014 (8) TMI 627
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....elf can be disposed of at this stage. Therefore, with the consent of both sides, appeal as well as stay application are taken up for final disposal. 3. The facts in brief are that : a) The demand of service tax under the category of Commercial and Industrial Construction service, of Rs. 1,48,74,141/- was confirmed on account of material supplied by the customers during the period October 2007 to March 2012. b) A demand of service tax of Rs. 9,90,50,094/- under the category of Works Contract Service have been confirmed on the value of materials supplied by the customers. c) A demand of service tax of Rs. 8,27,82,947/- under the category of Commercial and Industrial Construc....
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....ly after the amendment vide Notification 23/09-ST dated 07.07.2009 and it will not be apply for the contracts commenced prior to 07.07.2009. Therefore, out of 10 contracts, for which demand has been confirmed, three contracts were commenced prior to 07.07.2009. For the remaining contracts, it is submitted that once the service tax is paid under the composition scheme, value of materials supplied by the service recipient needs to be included and that works out Rs. 1,29,71,747/-, against which the appellant has already paid a sum of Rs. 1.7 crores. Therefore, same may be considered to meet out the said demand. 4.2 He further submits that for the demand based on the Profit & Loss Account, figures during the period October 2007 to March 2012....
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.... defend their case and they failed to produce the relevant document/agreement before the Adjudicating Authority for examination. Therefore, the Adjudicating Authority has passed the order on merits and need not be remanded back to the Adjudicating Authority. 6. Considered the submissions. 7. In this case, a demand of Rs. 1,48,74,141/- has been confirmed on the value of materials supplied by the customers. The issue came up before the Larger Bench of the Tribunal in Bhayana Builders (P) Ltd. (supra) wherein it was held that value of gods and material supplied free of cost by the service recipient to the provider of taxable construction service, being neither monitory or non-monitory construction paid by or flowing from the service reci....
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....ction service, Erection, Commissioning or Installation Service. In the impugned order, no classification has been provided and it has not been specified why the service tax is payable under these categories. Moreover, the value of service tax paid by the appellant is shown in Profit & Loss Account figures in the gross value of service provided. Further, till 31.3.2011, the service tax was payable on realisation basis. In these circumstances, the Adjudicating Authority requires verification/examination of the documents to ascertain the correct liability of service tax payable by the appellants. 10. Therefore, we find that it would be appropriate to remand matter back to the Adjudicating Authority to ascertain correct service tax liability....