2018 (7) TMI 180

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....BER (TECHNICAL) Shri N.K. Choudhury, Advocate for the Appellant (s) Shri S. Mukhopadhyay, Suptd. (AR) for the Respondent (s) ORDER Per Shri P.K. Choudhary The assessee is providing various services to different parties/organizations and mostly Government Organizations. The present dispute relates to work orders issued by Nilachal Ispat Nigam Limited and Mideast Integrated Steels Lim....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cating Authority held that the gross value received by the assessee is the gross value inclusive of all the tax and recalculated the service tax liability. Revenue is in appeal against the recalculation of the service tax being Appeal No.ST/138/2008. The assessee is in appeal against the Adjudication Order vide Appeal No.ST/96/2008. With the consent of both sides both the appeals are taken up t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ervice is taxable w.e.f. 10.09.2004 or w.e.f. 16.06.2005 or w.e.f. 01.06.2007 or not taxable at all. It is his submission that the Adjudicating Authority did not consider this aspect at all and has brought all the work orders under the umbrella of construction service and have calculated the tax liability w.e.f. 10.09.2004 to 31.07.2006. Accordingly, he submits that though the cum-tax benefit has ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n view of the facts of the case. On going through the work orders, it is observed that some contracts are for hiring of crane, removal of sludge, excavation of river channel, labour supply, replacement of equipment, cleaning activities, replacement of equipments/valves and some fabrication works. All the independent contracts cannot come under the purview of Construction Service. 6. In view of ....