2015 (12) TMI 1358

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....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 earlier Show Cause Notice dated 25.11.2008 Name D....

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....at 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 around the issue of short payment of service tax due to non-inclusion of cost of raw materials and goods supplied free by the recipients of the services a....

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....he 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 service rendered to IIT Delhi, National Press Centre, Dame Depot of Delhi Metro etc. On the other hand, the adjudicating authority has recorded that the im....