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2018 (2) TMI 452

Head Note:
Set off of the amount of TDS deducted in the hands of the main contractor - Form VAT 156 - Rule 44 (3) of the KVAT Rules, 2005 - Held that: - the tax payable by the dealer for any period s hall be given set off to the extent of the tax already remitted under sub Section (5) - In the present case, the contractee-BHEL has deducted the tax at source and remitted the same relating to the main contractor/respondent No.5, not of the appellant-assessee herein. The set off is available only to the main contractor to whom VAT 156 certificate is issued. Sub Section (11) further clarifies that the burden of proving the tax on such works contract has been remitted and of establishing the exact quantum of tax so remitted s hall be on the dealer claiming the reduction of tax under sub Section (10).

In the present set of facts, it is the main contractor who can be construed as the dealer to claim the reduction of tax under sub Section (10). This is further clarified by Rule 44 (3) (f) which specifies that any authority or person deducting tax, having obtained Form VAT 156 or Form VAT 158 shall not either directly or through any other person transfer the same to another person. The order of the first appellate authority is contrary to these provisions which is apparently erroneous and prejudicial to the interest of the Revenue.

The appellant is not entitled to claim set off on the TDS deducted in respect of main contractor regarding which VAT 156 is issued - appeal dismissed - decided against appellant.

 


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