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TMI Blog2016 (3) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... account in terms of section 73A of the Finance Act 1994. The introduction of works contracts service w.e.f. 01/06/2007 (under which the impugned service is classifiable), the government introduced Works Contract (Composition Scheme for Payment of Service Tax) Rules 2007 and also incorporated Rule 2A of the Service Tax (Determination of Value) Rules 2006, for determination of value of service porti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication is ordered. 2. Appeal has been filed against order in original dated 18/03/2009 in terms of which service tax demand of ₹ 2,15,40,896/- for the period 10/09/2004 to 31/03/2008 was confirmed along with interest and penalty on the ground that the nature of service provided by the appellant was in the nature of completion and finishing service and it also did not declare the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terial and will also be eligible for the benefit of the composition scheme. (iii) whatever amount of service tax collected during the period w.e.f. 01/06/2007 has been deposited in the government account. (iv) the case may be remanded for the computation of demand in the light of its submission and in the wake of the judgement of Supreme Court in the case of Larsen Toubro Ltd.(supra) 4. Ld. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount is recovered in the name of service tax for service rendered prior to 1.6.2007 was required to be deposited in the government account in terms of section 73A of the Finance Act 1994. It is seen that with the introduction of works contracts service w.e.f. 01/06/2007 (under which the impugned service is classifiable), the government introduced Works Contract (Composition Scheme for Payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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