2015 (9) TMI 1328

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....lant : Shri K S Mishra, Addl Commissioner (AR) For the Respondent : Shri Anupam Dighe, Adv ORDER Per: P S Pruthi: Revenue has filed this appeal against Order-in-Original dated 30/6/2009 in which the Commissioner confirmed duty amount of Rs. 57,19,730/-, appropriated the same amount as deposited by the appellant, dropped demand of Rs. 67,01,871/- and refrained from imposing penalties un....

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....e service components of the contract only and the material and equipment were supplied directly by the suppliers to the client, confirmed duty demand of Rs. 57,19,730/-. He dropped demand of Rs. 67,01,871/- which was based on the supply and components portion of the contract. 2. Heard both sides. 3. Initially the client of the appellant had entered into a turnkey contract involving complete ....

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....e note that it is common practice while setting up large plants that the selection of supplier is recommended by the consultant who provides both technology as well as Design Engineering. Only because supplier of components is authorized in advance by the consultant does not mean that purchases were made by the consultant. Further we find nothing wrong in modifying and amending an agreement to sui....

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..../s. Shreya Biotech Pvt. Ltd for the service provided by the appellant. At the material time service tax was levied on receipt basis. And appellant have paid service tax on the amount received by them from their client M/s. Shreya Biotech Pvt. Ltd which is confirmed by M/s. Shreya Biotech Pvt. Ltd to the Commissioner. Therefore service tax has been correctly paid by the appellant. 4.2 On the iss....