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Commissioner of Central Excise, Lucknow Versus M/s KK Telecom, M/s Surya Construction, M/s Parijat Construction, M/s S.K. Construction And Vica-Versa

2016 (2) TMI 331 - CESTAT ALLAHABAD

Demand of service tax - Activity of Erection of Tele-communication towers for BSNL - taxability prior to 01/6/2007 - Held that:- Though there is mention about making civil work of foundation, as contended by the learned AR documents to show the natur .....

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tain basic facts, like the actual supply of materials in the execution of contract to establish the composite nature of contract requires verification by the Original Authority. - Matter remanded back. - Service Tax Appeal Nos. 655-658 of 2009 with, .....

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yant Kumar, Consultant ORDER Per B Ravichandran These are four appeals by the Revenue and four appeals filed by the assessees involving similar issues. All these appeals are taken up together, alongwith the cross objections filed, for disposal togeth .....

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rvice. The periods covered are from 01/7/2003 to 20/3/2008 in respect of three assessees - M/s K.K. Telecom, M/s Surya Construction and M/s Parijat Construction and in respect of 4th - M/s S.K. Construction from 01/7/2003 to 31/3/2007. 2. During the .....

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em under Works Contract Service and, as such, he pleaded for allowing their appeals setting aside the demand for service tax under ECI service. 3. The learned AR Shri Goswami, argued that from the beginning the Department contended that the assessees .....

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under Notification 1/2006-ST dated 01/3/2006, as gross value of the contract has not been considered. In other words, the tower value, which is supplied free by BSNL has not been taken into account while arriving at the gross taxable value. 4. The le .....

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Though there is mention about making civil work of foundation, as contended by the learned AR documents to show the nature of material involved and supplied in the execution of the contract is not forthcoming. The learned Counsel for the assessees st .....

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nt, as such, we find certain basic facts, like the actual supply of materials in the execution of contract to establish the composite nature of contract requires verification by the Original Authority. Thereafter, the latest development on the tax li .....

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