TaxTMI 
TaxTMI 
2008 (7) TMI 103
X X X X Extracts X X X X
X X X X Extracts X X X X
....neering" service. The appellant has filed a refund claim for Rs.3,11,234/- on 24/6/2005 on the ground that the services "Survey and mapping" was not covered under the service tax net till inclusion in the Budget 2005-06 whereas they have wrongly deposited service tax towards such service for the period May, 2004 to September, 2004. The appellant was providing services to M/s. GAIL and as per the intent letter of GAIL, the contract value is inclusive of all taxes, duties etc. A show cause notice dt. 29/6/2005 was issued whereby the appellants were asked to show cause as to why the said amount should not be credited to the Consumer Welfare Fund in terms of Section 12C of the Central Excise Act, 1994 (sic-1944). The said show cause notice was ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r the assessee to establish that such service tax, so paid by the assessee, was not part of the total service contract and does not stand recovered by them from their customers When the value of contract is inclusive of taxes and the appellant was paying the tax in question, the same leads to inevitable conclusion that the contract value was inclusive of the above service tax also. 4. Ld. CA. has relied upon Tribunal's decision in the case of M/s Thalese-E-Transaction CGA Vs. CCE, New Delhi (2006 (74) RLT 375 (CESTAT-Del.) =2006 (3) STR 205 (Tri.Del.)]. However, I find that in the above referred case the matter was remanded after observing that if the appellants are able to produce evidence that they have not passed on incidence of ser....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t etc. As such from the price factor placed before the Tribunal, it was concluded that the appellant's claim for excise duty was not accepted by the Electricity Board and the price approved did not include any provision for excise duty. It was in these circumstances, the Tribunal held that the contract price was without excise duty. 5. Having discussed that neither of the judgments relied upon by the ld. C.A. applies to the facts of the present case, I find that the Commissioner (Appeals) has relied upon the Hon'ble Punjab & Haryana High Court's decision in the case of M/s. JCT Ltd. [2006 (202) ELT 773 (P&H)] wherein it was held that when price is inclusive of taxes, it would mean that all taxes have been collected, unless prov....