DYNAMIC PROJECTS Vs. COMMISSIONER OF SERVICE TAX, KOLKATA

JUDGEMENT

(1.) THE Applicant filed this Application for waiver of pre -deposit of the amount of Service Tax of Rs. 45,22,167.00 and penalties. The demand is confirmed on the ground that the Applicant provided taxable services falling under the category of Consulting Engineering Service and Erection, Commissioning or Installation Service.

(2.) CONTENTION of the Applicant is that the Applicant entered into several contracts with the Government organisations as well as private organizations and submitted all the agreements with a letter dated 25 -2 -2008, and the Adjudicating Authority has taken into consideration only two contracts dated 21 -10 -2003 and 3 -3 -2005, and without taking into consideration the terms and conditions and the scope of the other contracts, the demand is confirmed. The demand is confirmed after taking into account the amounts mentioned in the Profit and Loss Account. The amounts of these two contracts were subtracted from the total receipts and the demand was confirmed in respect of the remaining amount treating the same as taxable service, and that too, without taking into consideration the scope of work under the contracts.

(3.) IT is also submitted that the Revenue has also filed an Appeal No. ST/225/09 on the ground that the Adjudication Order has been passed without taking into consideration the services provided to the other clients like TISCO etc.