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2014 (6) TMI 692 - AT - Service TaxValuation - works contract composition scheme - inclusion of advance termed as mobilisation advance from their customer - Held that:- there seems to be contradictory stand taken by the appellant himself, which needs to be verified. - another grievance of the appellant is that the lower authorities have demanded the tax on the mobilisation amount separately, by applying the rate of service tax at 10%. - matter remanded back. Valuation in respect of contract where composition scheme not opted by the assessee - Held that:- the two contracts, where the appellant did not exercise works contract would be assessed to duty in terms of Section 66. The lower authority would also examine the appellant’s claim of exemption in respect of construction of roads, involved in one of the contracts, which stand exempted with retrospective effect. - matter remanded back - decided partly in favor of assessee.
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