Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1101 - AT - Service TaxWorks contract service - composition scheme denied - period October, 2007 to March, 2012 - Demand of duty - Held that:- The effect of exercising the option to pay tax in terms of composition scheme is to let the revenue know about such utilization of the scheme. Having reflected the same in their ST-3 returns, Revenue becomes aware of the said fact, thus, justifying the fact of letting the revenue know about their option - Tribunal in the case of M/s Vaishno Asociates Vs Commissioner of Central Excise & Service Tax, Jaipur-I [2018 (3) TMI 417 - CESTAT NEW DELHI] has dealt with an identical issue and have observed that as the assessee started making payment of service tax under the composition scheme by reflecting the same in the return, such fact would amount to exercise of option and the benefit cannot be denied for reason for failure to file intimation prior to payment of service tax under ‘Works Contract Service’ - decided in favor of assessee. Input tax credit - Revenue has contended that inasmuch as, the appellant has availed composition scheme, it was not permissible to avail the Cenvat credit - Held that:- Though the adjudicating authority has accepted the fact of reversal of the credit but he has not extended the credit by observing that the said credit was not reversed within the time limit prescribed for filing a revised ST-3 return - As per the settled law such reversal can be even at the appellate stage and as such would amount to non availment of credit. The expiry of the period of filing the revised ST-3 return has got no relation to the timing of reversal of credit. Demand of service tax - mobilization charges - Held that:- lmost all the issues stands decided by one or other order of the Tribunal or of other judicial forum. The same are required to be examined, as regards their applicability to the facts of the present case. For said purpose, we set aside the impugned order and remand the matter to Commissioner for fresh decision in the light of law declared in various decisions. Appeal allowed by way of remand.
|