DELTA CONSULTANTS Vs. COMMISSIONER OF SERVICE TAX, DELHI

JUDGEMENT

(1.) SHRI Batra, learned Counsel submits that there were three contracts executed with three respective parries namely viz. Xerox Modicorp Ltd., Havell's India Ltd., Zim Integrated Shipping Services India Pvt. Ltd.

(2.) The amount received in respect of each such work done can be appreciated from the work orders placed by those parties which are placed in the paper book and such documents were also available during adjudication stage. The receipt made in respect of each one was also provided to Adjudicating Authority to examine incidence of tax for each such work. There is no threadbare examination of scope of each work order done to come to a conclusion whether a receipt therefrom shall be liable to service tax and if so, in what manner incidence of taxation arose. It was also submitted that wherever goods are involved that shall enjoy the abatement since the appellant has maintained proper book of accounts and furnished full set of figures. In addition to that the date of amendments to different provisions of the law touching taxation of works contract service is also to be given due regard including the meaning of the sale as that is appearing in Central Excise Act, 1944 read with relevant provisions of Section 65(121) of Finance Act, 1994. If a detailed examination is carried out on the basis of material on record, the appellant shall get fair justice. Learned Representative fairly agrees that each and every contract was not examined threadbare. But the sum and substance of the contracts were examined in the order.

(3.) WE may state that taxation of contracts and determination of assessee value thereof has been dealt by Tribunal elaborating in Aggarwal Colour Advance Photo System v. C.C.E., Bhopal reported in, 2011 (23) S.T.R. 608 (Tri. - LB) and in Alstom Projects India Ltd. v. C.S.T., Delhi reported in : 2011 (23) S.T.R. 489 (Tri. - Del.) and in Instrumentation Ltd. v. C.C.E., Jaipur -I reported in : 2011 (23) S.T.R. 221 (Tri. - Del.). We do not say that the appellant may be simply dealt by those orders because law has been settled by Tribunal according to the proposition made therein. But those may provide guideline and what it expected is that the Adjudicating authority shall do readjudication afresh keeping in view the following : -