Just a moment...

Report
FeedbackReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Feedback/Report an Error
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home /

2014 (12) TMI 920

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Per: P.K. Das Both the applications are arising out of a common order and therefore both are taken up together for disposal. 2. The applicants are engaged in the business of construction of electrical installation work to various companies like BHEL, SFR Ltd., Dalmia Cements Ltd., Southern Railway etc. There is a demand of service tax of Rs. 71,82,478/- along with interest and penalty fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assified in different category. Regarding the demand of tax of the balance amount of about Rs. 45,00,000/- after 01.06.2007, he submits that the demand was wrongly made under the category of Erection, Commissioning or Installation Service, in order to avoid to extend the benefit of abatement under Works Contract Service. He submits that they have already paid an amount of Rs. 23,34,352/- under Wor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s seen from the impugned order that the services rendered by them are supply of materials as erection commissioning or installation service. It is also noted that the applicants supplied the materials to the customers and therefore they have claimed the service under the category of works contract service for the period 01.06.2007 to 31.03.2010. At this juncture, the Ld. Advocate submits that the ....