2017 (1) TMI 163

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ichandran The appeal is filed against the impugned order-in-original dated 28.09.2012 passed by the Commissioner of Service Tax (Adj.), New Delhi. The appellants are engaged in providing electrical wiring, fittings and related services to various organizations viz. CGHS, CPWD, DJB and NDMC in terms of written contracts. The impugned order confirmed the service tax liability on the appellant on th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o avoid service tax. The recipient of service insists on actual supply of materials based on the documents. In fact the value of materials supplied was much higher than 80% and (b) the service tax liability confirmed under the management, maintenance and repair service is not legally tenable in view of the retrospective amendment carried out vide Finance Act, 2012 (Section 98), which excluded non-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rvice to the proportion of 80% -20%. Admittedly further, there is supply of materials in these contracts. In such situation, without further examining the actual quantity of supply of materials, it is not correct on the part of the Original Authority to confirm the tax liability on the whole of the consideration ignoring the terms of the work order. In other words, the whole work order has been co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p Services and M/s. Raj Engineering Co. The said findings were not accepted in the impugned order on the ground that the appeals have been filed by the Revenue against the original orders. We find that one such order had reached the Tribunal. The Tribunal vide Final Order No.54773/2016 dated 2.11.2016 upheld the findings of the lower authority regarding the correctness of discharge of service tax ....