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2013 (9) TMI 589 - AT - Service TaxValuation - claim of abatement - Works Contract service u/s 65(105)(zzzza) – Whether by supply of the goods before commencing of the service to be done or having two separate contracts would disturb the nature of the contract as a works contract or whether the whole activities have to be seen as part of the same contract – Held that:- The services were classified under works contract service if the benefit of Notification No. 12/2003-ST (providing exemption for value of goods sold) can be claimed by the appellant if it was beneficial to them - the activity when seen as a whole has got essential characteristics of a turn-key project. Revenue has allowed abatement of 2/3 of value of the contract towards cost of goods which is built into the rate prescribed under works contract whereas the appellant submits the actual value of goods in their contracts were to the tune of 85%. Waiver of pre deposit – 80 lakhs were ordered to be paid – on such submission pre-deposit of the balance dues waived till the disposal – stay granted partly.
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