9911796707
TMI Blog2015 (11) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... ani, C.A. For the Respondent : Shri A.B. Kulgod, Asst. Commr (AR) ORDER Per: M.V. Ravindran This appeals is directed against Order-in-Appeal No. AGS/378/NGP/2011 V(2) 56-ST/NGP/APPL/2011/1346 dated 27.08.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the differential service tax liability on the services rendered by the appellant during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payable from the gross amount charged. It is also his submission that the appellant had discharged the service tax liability and interest thereof. 5. Learned D.R reiterated the findings of the lower authorities. 6. On consideration of the submissions made by both the sides, we find that the appellant has no case on merits for more than one reason. 6.1 Firstly, appellant had opted for discharge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the gross amount charged for the works contract. [Explanation : For the purposes of this sub-rule, gross amount charged for the works contract shall be the sum,~ (a) Including- (i) the value of all goods used in or in relation to the. execution of the works contract, whether supplied under any other contract for a consideration or otherwise; and (ii) the value of all the services that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich indicates that the provision of Section 67 may not be applicable in this case. It is very clear that the said scheme is an optional one and once an assessee opts to discharge the service tax liability under the Composition Scheme, he has to follow the provisions in the said Composition Scheme which will not be bound by the provisions to Section 67 of the Finance Act, 1994. 6.2 Secondly, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order. 6.4 As regards the penalties imposed, we find that the appellant could have entertained a bonafide belief that the gross amount charged by him should be less amount of the tax payable under Composition Scheme. Since the issue involved in this case is of interpretation nature, we find that the penalties imposed on the appellant are unwarranted, more so, the appellant having discha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
