TMI Blog2016 (2) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... detailed analysis which can be taken up only at the time of final hearing. We are however prima facie not with the appellant on the proposition that once composition scheme is opted, the rate of tax thereunder as applicable on the date of opting for the composition scheme is locked for the entire period of implementation of the works contract. - Prima facie case is not favor of assessee - Stay granted partly. - Service Tax Stay Application No. 61540/2013 And 50461/2014 of Service Tax Appeal No. ST/60458/2013 And 50357/2014 - - - Dated:- 22-12-2015 - G Raghuram, President And R K Singh, Member (T) For the Appellant : Shri P K Sahu, Adv For the Respondent Rep by: Shri Rajeev Gupta, DR ORDER Per R K Singh Stay applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Commissioner (Appeals) holding that the rate of tax will be 2% for the entire contract period as the rate of tax under the composition of scheme was 2% when the composition scheme was opted for the extended period cannot be invoked in respect of show cause notice dated 21.12.2009. (v) Demands under show cause notices dated 17/4/2012 and 19/10/2013 have been computed at the full rate and not at the rate of 2% or 4% as applicable under the composition scheme, (vi) Taking into account these factors, the impugned demand would reduce to about 18.55 crores out of an amount of ₹ 15.77 crores has been paid. 3. Ld. DR on the other hand contented that (i) the order-in-appeal referred to by the appellant rejected its refund claim which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th regard to time bar in respect of the show cause notice dated 17/4/2012 which requires detailed analysis which can be taken up only at the time of final hearing. We are however prima facie not with the appellant on the proposition that once composition scheme is opted, the rate of tax thereunder as applicable on the date of opting for the composition scheme is locked for the entire period of implementation of the works contract. Having regard to all these factors and in view of the fact that the amount of ₹ 15.77 crores has been deposited by the appellant, we order pre-deposit of ₹ 3 crores within 8 weeks. Compliance is to be reported by 15/3/2016. Subject to such compliance recovery of the remaining impugned liability is stay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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