9911796707
TMI Blog2014 (7) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... company for the above mentioned period and comparing the gross amount received, as shown by the appellant on the balance sheet of each of the Financial Years during the period of dispute with value of taxable service, as declared in the ST-3 Returns filed during the respective years, it was found that the value of taxable services, as declared in the ST-3 Returns during each financial year was much less than the gross amount received for providing various services, as declared on the balance sheets. It, therefore, appeared that during 2005-2006 to 2008-2009 period, appellant had short paid service tax amounting to Rs. 76,36,660/-. Accordingly a Show Cause Notice dt. 19.10.10 was issued to the appellant for recovery of above mentioned servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the period with effect from 01.06.07, their service was classifiable as "Works Contract Service" under section 65(105)(zzzza) and in term of Rule 2A of the Service Tax Valuation Rules, in respect of the contracts executed during the period w.e.f. 1/6/07, which were classifiable as "Works Contract Service", the cost of the goods involved in the execution of the Works Contract, on which VAT/Sales Tax had been paid, was to be excluded but the Service Tax for this period also has been charged on the gross amount, that in any case for the period with effect from 01.06.07 when the service provided by them was classifiable as "Works Contract Service", the appellant were eligible for compounded rate under "Works Contract Service" (Composition Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Valuation Rules, the value of the goods supplied for provision of service tax on which the VAT/Sales Tax had been paid would have to be excluded, but this has not been done. Moreover, during period from 01.06.07 in respect of "Works Contract Service", the appellant would also eligible for compounded rate under Works Contract Service (Composition Scheme for Payment of Service Tax) Rules, 2007 if they satisfy the conditions prescribed in this regard but their eligibility for Compound Levy scheme has also not been considered. 6. In view of the above, the impugned order is not sustainable. The same is set aside and the matter is remanded for de-novo adjudication. In course of de-novo adjudication, in respect of period prior to 01.06.07 the el ..... X X X X Extracts X X X X X X X X Extracts X X X X
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