TMI Blog2014 (1) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... zd) of the Finance Act, 1994 as claimed by the assessee or as ‘Works Contract Service’ under Section 65(105) (zzzza) of the Act - Held that:- appellant should not be directed to make any pre-deposit inasmuch as the substantive issue is one of valuation of the service and, if the service is supposed to be ‘works contract service’, the provisions of Rule 2A of the Service Tax (Determination of Value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved in the execution of works - Stay granted. - Appeal No. 870 of 2012 - ORDER No. 25606 - Dated:- 12-4-2013 - SHRI P.G. CHACKO AND SHRI B.S.V. MURTHY, JJ. For the Appellant: Mr. K.S. Ravi Shankar, Advocate For the Respondent: Mr. R. K. Singla, Commissioner (AR) ORDER Per: P. G. Chacko; This application filed by the appellant seeks waiver of pre-deposit and stay of reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arose as to whether the activities undertaken by the appellant during the aforesaid period should be classified as Erection, Commissioning and Installation Service under Section 65(105)(zzd) of the Finance Act, 1994 as claimed by the assessee or as Works Contract Service under Section 65(105) (zzzza) of the Act. In the impugned order, the learned Commissioner expressed the view that the activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act. As per Explanation to the rule, the gross amount charged for the works contract shall not include VAT or sales tax, as the case may be, paid, if any, on transfer of property in goods involved in the execution of the said works contract. The Explanation also provides a list of various ingredients which can be included in the cost of goods transferred in the course of execution of the works con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, the fundamental question whether a deemed sale of goods and materials transferred by the service provider to the service recipient in the course of execution of the work is enough for claiming the benefit of notification is only of academic interest at this stage. For the present, considering the provisions of Rule 2A ibid applicable to valuation of works contract service , we are inclined ..... X X X X Extracts X X X X X X X X Extracts X X X X
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