2017 (3) TMI 1157

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.... respondents were holding the registration on service tax under the category of "rent-a-cab scheme, operator service, and erection, commissioning or installation services". The department was of the view that the respondent is liable to pay service tax on account of four contracts. But in the order in appeal, it was observed that the respondent never charged any service tax from their clients. Pertaining to the said services, the respondent had filed regularly ST-3 and deposited tax to the exchequer wherever it was due. Still not being satisfied, the department filed the present appeal. 3. With this background, we have heard Shri Ranjan Khanna, ld. DR who argued with tooth and nail. At the strength of written submissions, he submits that....

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....olition' had also not been brought under Tax net and thus the appellant's having obtained the registration under 'Erection and Commissioning' along with 'Rent-a-Cab's Services' prudently appears to be proper. The appellant had also contended that they had voluntarily paid service tax of Rs. 44,90,967/- from 2007-08 to 2009-10 under the category of 'erection, commissioning or installation' service which however had not been accepted by the adjudicating authority on the grounds that the appellant had not furnished any contract wise bill/invoice details as to when such amounts were received and in which ST-3 return had they been reflected, in which month it had been paid and under which Challan. Owing to such alleged failings, the adjudicating....

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....rtions without proof, until they are proved. In the backdrop of the above, I do not find any reason to accept the Department's stand that the appellant had not discharged their Service Tax liabilities as had been alleged in the Notice and confirmed by the adjudicating authority. I am of the clear view that classification of a taxable service is determined based on the nature of service provided and that too the predominant part of the service if it comprises of multiple activities that could individually be discerned of having a taxable nature, whereas liability to pay service tax is related to receipt of consideration and it is due to this reason the adjudicating authority had observed the particulars of the taxable values as well as th....