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Srinivasa Reddy Constructions Versus Commissioner of Central Excise, Customs and Service Tax Visakhapatnam-i

2015 (11) TMI 476 - CESTAT BANGALORE

Commercial or industrial construction service - Works contract service - Payment of tax under Composition scheme without prior opting the scheme - Held that:- Appellants were not discharging their service tax liability under the category of works contract. The provisions of Rule 3(3) of the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 is to the effect that the provider of taxable service who opts to pay service tax under these Rules shall exercise such option in res .....

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s contract but the Revenue required them to pay the tax under the works contract. In such a scenario, the question of assessee exercising any option before discharging the tax under the category of works contract does not arise at all.

Such an view adopted by the adjudicating authority is neither appropriate nor legal inasmuch as the same cannot be adopted as a bar to the Revenue's own stand of requiring the appellant to pay tax under the category of works contract. - during the adju .....

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- ST/Stay/28794/2013 in ST/28138/2013-DB - Final Order No. 21777 / 2015 - Dated:- 6-8-2015 - Smt. Archana Wadhwa, Judicial Member And Shri Ashok Kumar Arya, Technical Member For the Petitioner : Shri B. Venugopal, Advocate For the Respondent : Shri S.K. Singh, Commissioner(AR) ORDER Per : ARCHANA WADHWA After dispensing with the condition of predeposit, we proceed to decide the appeal itself. 2. The appellant was engaged in the activity of commercial or industrial construction and was dischargi .....

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their tax liability under the said category. Accordingly proceedings were initiated against them by way of show-cause notice dt. 22/10/2012 raising the demands under the said category for the period 01/01/2006 to 31/03/2012. 4. It is seen, during the course of adjudication, the appellant took various defences and also pleaded before the Commissioner that if the demand under the said works contract service is quantified properly by extending the various benefits available to them under the law, t .....

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f Value) 2006 and to give the benefit of the value of the materials used in the works contract. In the alternative, he also prays that the benefit of the composition scheme in terms of Rule 3(3) of Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 should be extended to them. 5. The adjudicating authority did not adopt the composition scheme as provided under the said Rules on the sole ground that the same requires exercising of an option by the assessee, which they have .....

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Composition Scheme does not arise. As regards documentary evidences, learned advocate submits that they have all the evidences in the possession and as they were never called up by the adjudicating authority to produce the same, the same were not placed before him. If given a chance, they would do so. 7. After hearing the learned AR, we find that the appellants were not discharging their service tax liability under the category of works contract. The provisions of Rule 3(3) of the Works Contrac .....

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