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Artech Interiors Versus Commissioner of Service Tax, New Delhi

2016 (3) TMI 574 - CESTAT NEW DELHI

Leviability of Service tax - Works Contract - Services rendered both labour and supply of material for the period prior to 01.06.2007 - Held that:- whatever amount is recovered in the name of service tax for service rendered prior to 1.6.2007 was required to be deposited in the government account in terms of section 73A of the Finance Act 1994. The introduction of works contracts service w.e.f. 01/06/2007 (under which the impugned service is classifiable), the government introduced Works Contrac .....

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resident And R K Singh, Member (T) For the Appellants : Shri A K Batra, CA & Shri Varun Gaba, Adv For the Respondent : Shri Amresh Jain, AR ORDER Per R K Singh Miscellaneous application has been filed for submission of additional grounds under CESTAT (Procedure) Rules, 1982. In the miscellaneous application, the appellant has sought permission to take on record additional submissions which are essentially of a legal nature and therefore the miscellaneous application is ordered. 2. Appeal has .....

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umbers 15/2004 - ST and notification No. 1/2006 - ST. Subsequently, it started discharging service tax liability on 20% of the gross amount charged claiming that they paid VAT on the rest 80% of the amount charged and received while it failed to provide any documents substantiating their claims in that regard. 3. Ld. consultant for the appellant has contended that (i) in the light of Supreme Court judgement in the case of Larsen & Toubro Ltd. vs. C.C.E. - 2015 (39) STR 913 (SC), no service t .....

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me Court in the case of Larsen & Toubro Ltd.(supra) 4. Ld. A.R. for Revenue has contended that the appellant did not give any evidence about the value of the goods and also availed of input credit. Further as service was in the nature of completion and finishing service, abatement benefit was not available under notification 15/2004 - ST or 1/2006 - ST. He however conceded that the demand may have to be computed in the light of the Supreme Court judgement in the case of Larsen & Toubro L .....

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