2007 (5) TMI 142

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.... the order of Commissioner (Appeals) made on 23-1-2007. In the impugned order, the Commissioner (Appeals) has not found any infirmity with the order-in-Original passed by the Deputy Commissioner on 18-8-2006. A perusal of the show cause notice issued on 11-2-2005 indicates that the audit party had noticed certain payment against consulting charges in the annual report for the year 2003. Para 5 of ....

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....arts, content of which are specified in Appendix 1 and Appendix 2 of the present Contract". Appendix 5 refers to Itemized Price of (a) Pot Control System (b) Point feeder & crust breaker and (c) Site Supervision. We are surprised to note that the orders passed by the lower authorities are silent as to how such these items (except perhaps site supervision) could be treated as "taxable service". ....

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....d of time invoked in the show cause notice was not legal and proper. However, we are not much impressed with these arguments at this point of time as adequate material is available in the impugned order particularly para 18 thereof which seems to assert the words of Edward Abbey, who said taxation refers to how the sheep are shorn. 5. A perusal of Appendix-5 referred to above has, however, made....