Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2020 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (12) TMI 946 - HC - VAT and Sales TaxWorks contract service - Composite Contract or not - fabrication and erection of aluminum structures and other glazing works contract - assessing authority framed assessment under Section 39(1) of the Act and held that the nature of activity carried on by the petitioner falls under Entry 23 of Sixth Schedule to the Act as 'all other works contract not specified in any of the above categories including the composite work with one or more categories' - HELD THAT:- The tribunal has recorded a finding that from the terms and conditions of the contract, it is evident that petitioner has undertaken composite work contracts. The major portion of the work executed by the petitioner pertains to structural glazing, curtain walling, suspended glazing, structural spider glazing, ACP cladding, fixed glazing, fabrication and supply of aluminum and MS windows, Ventilator and louvers, external doors, canopy etc and work of fabrication and erection of MS structure work is only meager and a small percentage both in quantum and volume. It has also been held that works contract of all these works consisting of window wall glazing to the external walls of the building, spider structural glazing, patch fitted partitions, double glazed sky light roofing, providing aluminum windows and louvers, canopy, clay tile cladding, installation of external fixture and glazing works, stripe glazing, suspended spider glazing, doors in terrace etc., put together which is termed as works contract of 'structural glazing', 'suspended glazing', 'curtain walling', 'ACP cladding', 'spider glazing', 'fixed glazing', are not specified in any of the categories of Entry No.1 to 21 and are works along with the categories covered by Entry Nos.3 and 4. Thus, it has been held that the nature of activities of the petitioner fall within Entry 23 of Sixth Schedule to the Act and are liable to tax at 12.5%. The aforesaid finding of fact is based on meticulous appreciation of evidence on record. The finding recorded by the tribunal cannot be termed as perverse - The tribunal has neither failed to decide nor has erroneously decided any question of law. Appeal dismissed.
|