2014 (6) TMI 692

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..... have demanded the tax on the mobilisation amount separately, by applying the rate of service tax at 10%. - matter remanded back. Valuation in respect of contract where composition scheme not opted by the assessee - Held that:- the two contracts, where the appellant did not exercise works contract would be assessed to duty in terms of Section 66. The lower authority would also examine the appel .....

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..... with the condition of pre-deposit and proceed to decide the appeal itself. Inasmuch as we find that the dispute relates to the factual position which can be verified only at the level of original adjudicating authority. 2. The dispute in the present appeal relates to four contracts entered by the appellant with their customers. In respect of two contracts the appellant opted for works contract .....

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..... e of the works contract, which is required to be discharged to service tax @ 4%. Another grievance of the appellant is that the lower authorities have demanded the tax on the mobilisation amount separately, by applying the rate of service tax at 10%. We do not find any reason given by the lower authorities as to why tax demand is at 10% instead of applying the applicable rate of 4%. As the matter .....

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