Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (9) TMI 49

X X   X X   Extracts   X X   X X

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates