2012 (3) TMI 411

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....rinivasan, Advocate For the Respondent :-Shri T.H.Rao, SDR ORDER Per D.N.Panda  Being aggrieved by the consequence of Order-in-Original dt. 22.12.2008, the appellant carried grievance to the Tribunal submitting that composite contract for supply of elevators/escalators for residential and commercial building sizably involved material components and amounting to sale of goods witho....

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....ction 76 for no ground available to impose the same. Had the authority properly considered the pleadings of the appellant made in the grounds of appeal, there would not have been any liability to service tax because substantial value of the contract has suffered tax bringing sale of goods involved to tax. Therefore, not only the predeposit may be waived but also appeal may be decided. 3. Ld. SD....

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....viable without examination of the factual aspect of the quantum of goods involved in respect of each contract executed. We may make it clear that Finance Act, 1994 is not commodity taxation law. It requires service declared as taxable service by law is to be taxed to the extent permitted by law. There were various pleas about the classification of service raised in the course of hearing. The appel....