TMI Blog2012 (6) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... " with effect from 01.6.2007, they opted to pay service tax on the services provided by them under the category of Works Contract – Held that:- Board Circular dated 24.08.2010 has clarified that the services could be considered as works Contract services. Having given no reason in order in original, for classifying the services rendered by the appellant under the category of "Commercial Constructi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from 01.6.2007, they opted to pay service tax on the services provided by them under the category of Works Contract, as they believed that the services rendered by them would come within the ambit of works contract. It is also his submission that after seeking classification under Works Contract category, they opted for composition scheme as given by the statute. It is his submission that show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal, we find that adjudicating authority has classified the service rendered by the appellant under the category of "Commercial Construction and Industrial Services". After coming to such a conclusion, he has confirmed the demand of service tax which was differential service tax between what was payable and paid by the appellant under "Works Contract". To come to a conclusion that services rende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts involved. The application for waiver of pre-deposit of amounts is allowed and recovery thereof is stayed till disposal of appeal. 6. As the amounts involved in this case being substantial and recurring in nature, on the consent of both the sides, we direct the registry to list the appeal for disposal on 08.12.2011. (Dictated and pronounced in the Court) - - TaxTMI - TMITax - Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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