Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (11) TMI 476 - CESTAT BANGALORE

2015 (11) TMI 476 - CESTAT BANGALORE - TMI - 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ver the appellant who opted to pay under works 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is set aside - Decided in favour of assessee. - 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

6/2007, the appellant should have discharged 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 variou .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f Rule 2A of the Service Tax (Determination of 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 o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

with the Revenue for payment of tax under the 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version