9911796707
TMI Blog2015 (10) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... at out of the total amount of Service Tax demanded, Rs. 1,85,99,013/- relates to disallowance of the abatement of 67% under Notification No. 1/2006-S.T., dated 1-3-2006 for computing their Service Tax liability in respect of various civil construction activities. It is the submission that the applicant had been awarded a contract valued at Rs. 33.12 crore on Turn-Key Project by M/s. West Bengal Power Development Corporation Ltd., comprising of 'Erection, Commissioning and Installation Services' including construction of complex (civil construction). Even though they paid the Service Tax on the gross value of 'Erection and Commissioning Services', however, they had availed abatement against civil construction services. It is the submission t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TPS (OC-125), vide Contract No. WBPDCL/STPS/WS/E/189/4058, dated 22-9-2004, valued at Rs. 33.12 crore, comprising of various services including the services provided towards the construction of residential quarters, roads, bridges, etc., and therefore, as per the Board's Circular No. B-1/6/2005-TRU, dated 27-7-2005, the Service Tax would be leviable on the gross amount charged for the value of the Project. He submitted that the applicant had received Mobilization Advance of Rs. 13.17 crore (including TDS) from M/s. National Power Thermal Corporation on 7-11-2008 and 29-12-2008 respectively, against the services being provided for Bongaigaon Project (Code:"C-204"). However, the applicant did not pay the corresponding Service Tax at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shwanath Choudhury, Ex-CFO of the said Project, who in his statement, categorically stated that the applicant was awarded a single contract against which, they had taken the Cenvat credit. While in respect of commissioning and installation, they availed the abatement, but in respect of other services, they discharged the Service Tax on the gross value of the taxable services rendered. He also stated that on realizing their non-eligibility of the Cenvat credit taken, they paid the credit of Rs. 11,79,029/-, vide Challan No. 2249, dated 6-3-2013. As regards non-payment of Service Tax on construction of roads, bridges, residential quarters, etc., it is the plea of the applicant, they are having separate break-up of the value against these serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amined in detail, with reference to the terms of the contract, the books of account maintained by the applicant and the other evidences put forth by both the parties, which could be examined in detail, at the time of disposal of the appeal. However, in view of various facts of this case, enumerated as above, prima facie, at this stage, we are of the opinion that the applicant has not been able to make out a case for total waiver of the pre-deposit. Accordingly, we direct the applicant to make a pre-deposit of Rs. 20.00 lakh (Rupees twenty lakh) within a period of eight weeks from today and report compliance on 26-3-2015. Subject to deposit of the said amount, the balance dues adjudged would stand waived and its recovery stayed during the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
