TMI Blog2018 (5) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... e material component was calculated also in the Sales Tax assessment of the appellant/assesse. Further, the appellant-assessee had filed detailed paper book wherein they have given copy of various documents and copy of invoices, supporting the amount of material component, as they claimed. The matter is remanded to the Adjudicating Authority, who shall decide the matter afresh, considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of service tax payment with Balance Sheet and ledgers for the years 2006-07 and 2007-08, it appeared to revenue that the appellant had short paid service tax amounting to ₹ 45,15,594/- (Rs.13,76,632/- in 2006-07 ₹ 31,38,962/- in 2007-08) in respect of taxable services provided. In response to notice by Jurisdictional Range Superintendent to deposit the differential duty so worked o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 30,92,383/- which have already been deposited. Further, penalty of ₹ 15,795/- (on the balance demand for such amount) under Section 78 was also imposed. Aggrieved by the said order, revenue filed appeal before the learned Commissioner (Appeals) mainly on the ground that the appellant has claimed much higher material component at 85% and the adjudicating authority have erred in accepting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court by its Judgment in the case of M/s Larsen Toubro Ltd. reported at 2015 (39) STR 913 (SC) have laid down that prior to 1st June, 2007 no service tax is payable in respect of composite contract where material and labor work is involved under the Works Contract and there is transfer of material from the contractor to the Principal and further the Sales Tax is also leviable thereon. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant and as per the Judgment of Hon ble Supreme Court in the case of M/s Larsen Toubro (supra) and/or according to the provisions of law, and after hearing the appellant, shall pass a reasoned order. 5. The appellant is also directed to appear before the original authority with their documents/invoices on which they rely upon, within a period of 75 days from the receipt of a copy o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
