TMI Blog2013 (2) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... ied was on record and the Tribunal has not taken even a prima facie view on the same. The works contract/job work may not separately provide for sale of the goods but may be a composite amount for doing the work. Therefore, the supply value of goods has to be understood in the context of the work contract/job work contract to determine whether it included in it also the sale of goods. Besides, it is the contention of the appellant that the demands are barred by limitation as well as the duty amount has been wrongly computed in the show-cause notice and if the correct rate for Works Contract Services under the composition scheme at 4% is applied the appellant would be entitled to refund of service tax - set aside the impugned order and reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... self under the aforesaid head and started paying service tax under the Works Contract Services. 4. On 10-5-2010, a demand notice was issued by the Commissioner of Service Tax demanding a sum of Rs. 3.74 crores for the period 2005-06 to 2008-09. The basis of the above notice was that the appellant is not entitled to the benefit of Notification No. 1/2006-S.T. as the services provided by the appellant is of finishing and completion services under the head Commercial or industrial construction. Further the notice had also invoked the extended period of limitation by alleging suppression. 5. The appellant resisted the show-cause notice both on merits as well as on limitation. At the hearing before the Commissioner of Service tax the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for doing the work. Therefore, the supply value of goods has to be understood in the context of the work contract/job work contract to determine whether it included in it also the sale of goods. Besides, it is the contention of the appellant that the demands are barred by limitation as well as the duty amount has been wrongly computed in the show-cause notice and if the correct rate for Works Contract Services under the composition scheme at 4% is applied the appellant would be entitled to refund of service tax. 8. In view of the above we set aside the impugned order and remand the matter to the Tribunal to consider afresh the stay application filed by the appellant after hearing the parties. All contentions left open. 9. The appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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