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Sunraj Construction Versus Commissioner of Central Excise & Customs, Mumbai

2015 (11) TMI 329 - CESTAT MUMBAI

Works contract service - composition scheme once opted, can be changed or not - Held that:- Appellant had opted for discharge of service tax liability on the services rendered by them under the category of works contract by opting to pay the service tax under Composition Scheme. The provisions of Rule 3 (1) of the said Composition Scheme would be applicable in this kind of option to discharge the said service tax liability on works contract - Rule 3(1) starts with an non-obstante clause which in .....

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s value charged for the services rendered. Factually also we find that the appellant had charged an amount to the service recipient as per the contract entered by them, which would be that the service tax liability under works contract services needs to be discharged on the gross amount charged i.e. entire gross amount charged for the works contract and there cannot be any deduction that can be claimed. - on merits appellant has no case and the differential tax liability as worked out by the adj .....

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GP/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 the period 2008-09 under the category of works contract services. 4. Learned C.A. would take us through the entire case records and submit that the lower authorities have erred in confirming the demands raised by them. It is his submission that the appellant ha .....

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see to deduct the addition of the tax 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 of service tax liability on the services rendered by them under t .....

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ion to discharge his service tax liability on the works contract service provided. or to be provided, instead of paying service tax at the rate specified in section 66 of the Act, by paying an amount equivalent to (four percent]of 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, wh .....

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lanation shall apply to a works contract, where the execution under the said contract has commenced or where any payment, except by way of credit or debit to any account, has been made in relation to the said contract on or before the 7th day of July, 2009. It can be noticed from the above reproduced Rule 3(1) of the Composition Scheme that it is starts with an non-obstante clause which indicates that the provision of Section 67 may not be applicable in this case. It is very clear that the said .....

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