TMI Blog2015 (9) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... of the works contract. If the authority is satisfied as to the value of use of the goods in the work as pleaded by learned counsel to be substantiated by evidence, the gross value of the contract shall get reduced by the proved value of the goods. The residue shall only be liable to service tax at the appropriate rate prevailed during the relevant period. - Matter remanded back - Decided in favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sition scheme to govern the appellant. It is governed by the normal scheme of the levy. Appellant relied on Tribunal's decision in the case of GMK Concrete Mixing Pvt. Ltd. Vs CST Delhi ST/371/2010 which has been upheld by apex court in Civil No.D.No.37837/2014 disposed on 6.1.2015 to submit that Finance Act, 1994 is not commodity taxation law. 2. Revenue submits that because no evidence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable to service tax at the appropriate rate prevailed during the relevant period. 4. It is made clear to both sides that the classification shall not be in dispute before the adjudicating authority in denovo adjudication nor any plea on composition scheme shall be entertainable. 5. Appellant is directed to make an application to the adjudicating authority within 60 days of receipt of this o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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