2014 (11) TMI 580

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....haran: The appeal is directed against Order-in-Original No.08/ST/2011 dated 11/03/2011 passed by the Commissioner of Central Excise & Customs, Nashik. 2. Vide the impugned order, the adjudicating authority has confirmed a service tax demand of Rs. 1,78,35,303/- against the appellant M/s. B.N. Chaudhari Engineers and Contractors along with interest thereon and also imposing equivalent amount of p....

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....earlier, we had directed the appellant to work out the service tax liability based on the ST-3 returns filed, balance sheet for the respective period and the VAT liability discharged for the respective period duly supported by documentary evidence and furnish the same to the department and the department was directed to verify the particulars and submit a verification report as to the correctness ....

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....r exercise. Appellant tried to visect the contract into that of sale and service. The sale amount included in the gross amount charged for service cannot be deduced for levy of service tax.     (iv) Merely by way of showing the payment under work contract service and showing in the returns which are after the case is booked is only an afterthought. In view of the above the departm....

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....cating authority. 4. The learned Additional Commissioner (AR) appearing for the Revenue merely reiterates the statements made by the Revenue in their letter dated 14/08/2014. However, he has no objection if the case is remitted back to the adjudicating authority. 5. We have carefully considered the submissions made by both the sides. It is beyond any doubt that service tax levy is confined to su....