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2016 (1) TMI 655 - CESTAT NEW DELHI

2016 (1) TMI 655 - CESTAT NEW DELHI - TMI - Service tax demand under Construction Service (CS) / Commercial or Industrial Construction Service (CICS) / Works Contract (WC) - abatement option seeked - interest and penalties confirmed - Held that:- The demand relating to denial of abatement on the ground that the value of material supplied free of cost by the service recipient was not included in the assessable value is set aside.

The demand relating to DMRC IT Park contract is also set .....

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ation No. ST/Stay/59278/2013-CU(DB) In Appeal No. ST/58658/2013-CU(DB) - Dated:- 6-10-2015 - G RAGHURAM, PRESIDENT AND R K SINGH, MEMBER (TECHNICAL) For the Petitioner : Mr N Venkatraman, Sr. Adv., Mr S Ramakrishna & Ms Amoha, Advs. For the Respondent : Mr. Amresh Jain, DR ORDER PER: R K SINGH: Stay application along with appeal has been filed against Order-in-Original No.52/GB/2013, dated 01.04.2013 in terms of which service tax demand of ₹ 1,14,04,88,807/- under Construction Service .....

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ive, on the other hand, supported the impugned order reiterating the grounds/ reasons contained therein. 3. As both sides agreed that the appeals themselves can be taken up at this stage, we proceed to do so waiving the requirement of pre-deposit. 4. The abatement option under Notifications No. 15/2004-ST, dated 10.09.2004, No.18/2005-ST, dated 07.06.205 and NO.1/2006-ST, dated 01.03.2006 was denied on the ground that the appellant had not included the value of the material supplied free of cost .....

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n the case of CCE, Kerala & Others Vs. Larsen & Toubro Ltd. & Others holding that works contracts were not liable to service tax prior to 01.06.2007, the demand pertaining to DMRC IT Park is also not sustainable. 6. As regards demand pertaining to mobilisation advance, the appellant has contended that mobilisation advance was received to enable it to procure the wherewithal to render the service and this was adjusted towards payments for service rendered and service tax was paid when .....

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nce to the date of receipt of mobilisation of advance. However, the appellant has rightly contended that mobilisation of advance received in respect of such contracts which were executed prior to 01.06.2007 will not be liable to service tax. It however conceded that there could be contracts signed prior to 01.05.2007 which were not completed before 01.06.2007 and where mobilisation advance was received in respect thereof on or after 16.06.2005. For such contracts, the service tax will be payable .....

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nce to date of rendition to service, there will be interest liability for the delayed payment of service tax. 7. As regards the component of the demand arising on account of denying composition scheme for paying service tax under works contract service, we agree with the contention of the appellant that in respect of on-going composite contracts, where the service tax was paid prior to 01.06.2007 availing of abatement scheme and with effect from 01.06.2007 by opting for compositional scheme, the .....

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