Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 240 - CESTAT NEW DELHIWorks contract service - valuation - divisible or indivisible contract - Service of Erection, Commissioning and Installation - Held that:- contract is not an indivisible ‘works contract’, as the same mentions the details of the price of the supply items and various services. The invoices have been issued by the appellant based on rate schedule in the contracts/works order and the invoices also mention separate price of the supply items and various services and as such from the invoices it is possible to determine the value of the Erection/installation and Commissioning service. The appellant's contention is that all the contracts are of this type only. From the contracts/work order and the respective invoices, it is possible to determine the value of taxable services, assessment of service tax should have been done on this basis, instead of treating the gross amount received minus value of the goods supply items (taken as ₹ 24.25 lakhs) as gross amount received for the services of Erection/installation and Commissioning services and calculating service taxes on this basis after giving 67% abatement - Matter remanded back for de-novo adjudication - Decided in favour of assessee.
|