2010 (11) TMI 1004

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent : Sumit Kumar, DR ORDER D.N. PANDA: Ld. Counsel Shri S.K.Sarwal submits that as against the service tax demand of ₹ 10,62,65,767/-, an amount of ₹ 2,83,91,383/- has been ordered to be appropriated under para 42 of the impugned order. He draws our attention to page 4 of the Adjudication order to demonstrate that an amount of ₹ 1,20,98,505/- has not been considered for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e shall be included in the gross value of taxable service provided in view of the decision of the Tribunal in the case of Jaihind Projects Ltd. vs. Commissioner of Service Tax, Ahmedabad 2010 (18) S.T.R. 650 (Tri.-Ahmd.). Therefore, this appellant should discharge its entire service tax liability without any concession. 4. Heard both sides and perused the record. 5. We are conscious that Revenue....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rdinate legislation. 6. Having heard both sides on their rivalry contentions as above, prima facie, it appears that balance of convenience tilts in favour of Revenue, in view of their success before Tribunal in the case cited by them. Being guided by the law laid down by the Apex Court in the case of Asst. Collector of Central Excise vs. Dunlop India Ltd. and Others 1985 (19) E.L.T.22 (S.C.) and ....