TMI Blog2016 (4) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... c provision in the finance Act tax to tax service element in the composite contract. Therefore, appellant is entitled for abatement. Deposit of tax - Clerical mistake in the challan - nothing on record which shows that the appellant have made reasonable efforts with the relevant bank where the challan was deposited to get the error corrected - Held that:- as there being mistake in the assessee code/registration number of assessee, the matter is remanded back in the interest of Justice to the adjudicating authority, who shall issue the necessary directions to the concerned bank to allow rectification in the challan and credit the same to the Govt. account. Penalties imposed under Section 77 & 76, are set aside. Interest under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment made is ₹ 17,358/- and further for the quarter July to September 2008 service tax amounting to Rs, 1,11,274/- have not been paid. That the total short payment is of ₹ 1,28,632/- and accordingly the appellant was required to show cause as to why the same should not be recovered along with interest and further penalty under section 76 and 77 was was proposed. The appellant appeared and contested the show cause notice stating that the amount of ₹ 2,09,602/- was received by them in April 2008, but the same pertains to work contract during the previous year that is financial year 2007 - 08. During the previous financial year, the contract involved labour and material and that is why, they have deposited service tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt was also absent on the previous dates in spite of notice being 21/10/15 25/5/15. As the facts lie in a narrow compass, it has been decided to dispose of the appeal on merits with the assistance of the ld.DR for the Revenue. Heard the ld.DR. for the Revenue and perused the records. 4. So far the first issue of abatement is concerned with respect to material component, the liability in works contract is clarified by Honourable Supreme Court in the case of Larsen and Toubro. It has been held by the Apex Court that even prior to 1/6/2007, where the material component is involved in execution of erection, commissioning installation services, the same shall be classified under the works contract and no tax can be levied on works contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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