TaxTMI 
TaxTMI 
2015 (12) TMI 1358
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....ndustrial Construction Service (CICS) on the ground that the services rendered to the Delhi Development Authority (DDA), BSNL, NDMC, Reliance and Dr BL Kapoor Memorial Hospital were liable to service tax under CICS and that the abatement of 67% was not available in view of the fact that the cost of the material supplied free of cost by the service recipients was not added to the assessable value. 2. The appellant has contended that (i) it was rendering services under composite contracts and paying service tax under composition scheme for works contract service, (ii) It had rendered service in relation to the following project which it claimed to be not liable to service tax:- Projects claimed exempt from service tax and included in ea....
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....sentative on the other hand contended that the various projects claimed to be exempt did not fall under the exempted category but conceded that the adjudicating authority has not dealt with the contentions of the appellant. 4. We have considered the contentions of both sides. We have perused the impugned order and would like to reproduce the initial part of para 32 of the "discussion and finding" portion of the impugned order:- "32. I have carefully gone through the case records as well as submissions made by the Noticee including submissions made at the time of hearing. This case relates to construction services. In this case the dispute does not relate to the services and service tax payable thereon but it solely revolves arou....
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....pply of material by the service recipients. In the Show Cause Notice also it is nowhere stated that the service recipients had given free supplies to the appellant. Even in the adjudication order there is no evidence mentioned which was relied upon to arrive at a finding that there were free supplies of material by the service recipients. It is also seen that the adjudicating authority has recorded the submissions of the appellant that the projects mentioned above were exempt and the reasons therefor given by it (i.e., the appellant). However, we find that in the "discussion and finding" portion of the impugned order, there is no discussion or finding on the appellant's pleadings/contentions with regard to the non-taxability of the serv....
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.... in the show cause notice dated 24.05.2012 related to the impugned order. There are some more such grave errors in the impugned order but we refrain from enumerating them all because what we have pointed out above is itself more than sufficient to infer that the impugned order is a product of complete non-application of mind on the part of the adjudicating authority who seems to have passed it in a state of delirium. Such conduct on the part of the adjudicating authority is too irresponsible to be ignored as it makes a mockery of the quasi-judicial process and can shake the faith of the assessees in the adjudication proceedings thereby inter alia adversely impacting the " ease of doing business " environment in the country. Such conduct cle....