2015 (9) TMI 49

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R Per: D N Panda: Ld. counsel very fairly submits that there is no dispute on the classification of the service provided. If the Tribunal comes to a conclusion that gross value of the contract receipt is reduced by the value of the goods used in the contract which is verifiable and substantiated by evidence, the actual value of taxable service shall be worked out rationally. Such value shall onl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is as above, and the law relating to taxation of service by Finance Act, 1994 is not commodity taxation law, it would be proper to give an opportunity to the appellant to adduce necessary evidence supporting its claim on the value of the goods used in execution of the works contract. If the authority is satisfied as to the value of use of the goods in the work as pleaded by learned counsel to be ....