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2018 (1) TMI 562 - AT - Service TaxCommercial or industrial construction service - Works contract service - taxability - Held that: - the contracts for construction executed by the appellant/assessee are of composite nature. These are liable to be taxed only w.e.f. 1.6.2007 under “works contract service” - No tax liability on such contracts will arise for the period prior to 1.6.2007 - The rate to be applied for the relevant period should be examined along with the taxable consideration for re-quantification. Cum duty valuation in terms of Section 67(2) benefit can be extended subject to verification of invoice/contract to the satisfaction of the provisions of Section 67(2). - matter on remand. Repairs and maintenance of roads - Held that: - the period in the present demand is fully covered by the retrospective exemption in terms of the Section 97 of Finance Act, 2012. Accordingly, no tax liability will survive. GTA service - Held that: - no demand has been made to the assessee/appellant on such category. In absence of any demand for this tax liability, we find that the service tax liability confirmed cannot be sustained. Benefit of composition to the appellant post 1.6.2007 - Held that: - Though no specific form for intimation has been prescribed under 2007 Scheme for composition payment of service tax, payment of tax in terms of said provision from the beginning can be construed to be such option - these aspects require verification by the Original Authority along with re-quantification and other issues mentioned above. Penalties - Held that: - the tax liability on composite works contract are subject matter of litigation - no penalty is leviable for such tax liability against the appellant/assessee. Appeal allowed by way of remand.
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