Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 315 - AT - Service TaxWavier of pre-deposit - Demand of service tax on advance received as per the balance sheet - Rate of composition tax on works contract - The appellant has contended that (i) It opted for Composition scheme for Works Contract Services when the rate of tax was 2%, and therefore the same rate should continue for the entire period of the contract - Held that:- While the demands under Show cause dated 21/10/2012 and 19/10/2012 are prima facie not barred by time limit, the appellant has raised the contention with regard to time bar in respect of the show cause notice dated 17/4/2012 which requires detailed analysis which can be taken up only at the time of final hearing. We are however prima facie not with the appellant on the proposition that once composition scheme is opted, the rate of tax thereunder as applicable on the date of opting for the composition scheme is locked for the entire period of implementation of the works contract. - Prima facie case is not favor of assessee - Stay granted partly.
|