Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1505 - AT - Service TaxStay application - works contract - composite contract or not - Department had issued a demand notice by adding the value of supply of materials/equipments to the portion of civil works, while computing the service tax liability - Penalty u/s 78 - Held that:- prima facie, it is clear that a composite contract or turn-key project could be vivisected and the service portion of the contract could be separated from the pure supply portion of the equipments and materials contract. After going through the sample copies of the invoices and contracts relating to pure supply of materials, prima facie, we find that the Applicant have raised separate invoices for supply of equipments/parts on which VAT had been discharged by them. In these circumstances, we are of the view that the Applicant could able to make out a prima facie case for total waiver of predeposit of the dues adjudged. Accordingly, predeposit of all dues adjudged is waived and its recovery stayed during pendency of the Appeal - Stay granted.
|