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Commissioner of Central Excise, Nashik Versus M/s Ashoka Buildcon Ltd.

2015 (12) TMI 218 - CESTAT MUMBAI

Demand of service tax - Composition scheme - Works Contract Service - Held that:- There is no violation of the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007. Rule 3 of the Rules require that the option to pay tax under composition scheme should be exercised before payment of Service Tax. It is seen that the registration under Works Contract Service was taken on 29.06.2007 and the Service Tax was paid on 5th/6th July, 2007. In view of this fact as well as the fact tha .....

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of Dhampur Sugarmills Ltd. Vs. CCE, Meerut [2010 (8) TMI 365 - CESTAT, NEW DELHI]. On the other hand the reliance placed by Revenue in case of CCE, Jaipur Vs. Ashoka Industries [2011 (1) TMI 414 - CESTAT, NEW DELHI] is out of context. In the case of Ashoka Industries the dispute was regarding production of a certificate to avail the benefit of Notification No. 108/95 CE. In that context it was held that as the basic issue is discussed in the show-cause notice, the order cannot be caused on some .....

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esh Nair, Member (J) For the Appellant : Shri B K Iyer, Supdt. (AR) For the Respondent : Shri Bharat Raichandani, Adv ORDER Per P. S. Pruthi Revenue has filed this appeal against the impugned Order-in-Appeal No. AKP/207/NSK/2011 dated 23.12.2011 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. Cross objections are filed by the respondent. 2. In this case a show-cause notice was issued on the basis that the respondent had paid Service Tax under the composition scheme .....

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sed by the adjudicating authority on two accounts. Firstly, he held that the Order-in-Original went beyond the grounds invoked in the show-cause notice. Secondly, he held that in terms of Rule 4 of Service Tax Rules, application for registration can be made within 30 days of commencement of business. And further the Service Tax under composition scheme in terms of Rule 3 of Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, the option to avail the scheme should be exerci .....

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ion to pay tax under composition scheme should be exercised before payment of Service Tax. It is seen that the registration under Works Contract Service was taken on 29.06.2007 and the Service Tax was paid on 5th/6th July, 2007. In view of this fact as well as the fact that under Rule 4 of Service Tax Rules the registration may be applied for within 30 days of commencement of business, the show-cause notice has no basis. The adjudicating authority proceeded to pass the Order on a completely fres .....

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