Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 129 - AT - Service TaxWaiver of pre-deposit - Valuation - works contract service - the distinction to be drawn between of value of the goods supplied as works contract and the value of service rendered for the purpose of service tax - reconsideration of its earlier order by the tribunal - Held that:- 67% abatement was duly allowed (as the value of the goods was included in the gross receipts) for the purpose of arriving at the value of service. As regards the issue of taxability under the CICS/construction service when the service was rendered under Works Contract, while this issue was touched upon in para 3 of the stay order No. 51340/2014 dated 28/07/2015 (partially quoted above) it was considered in greater detail, taking due note of the Hon’ble Supreme Court judgment in the case of CCE, Kerala vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] and others mentioned in para 4 of the Hon’ble High Court order, in the CESTAT order passed in appellant’s miscellaneous application on 09/2/2016 Thus, with due respect to Hon’ble High Court’s order, we find that the CESTAT stay order dated 28/7/2015 readwith the CESTAT’s miscellaneous order dated 09/2/2016 adequately covered the two points mentioned in para 4 of the High Court’s order for the interlocutory purpose of arriving at the amount of pre-deposit. Accordingly, we are of the considered view that there is no ground to alter the amount of pre-deposit ordered earlier vide stay order dated 28/7/2015.. Stay order not modified - assessee directed to comply with the order of pre-deposit - Decided against the assessee.
|