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2016 (4) TMI 893 - CESTAT ALLAHABAD

2016 (4) TMI 893 - CESTAT ALLAHABAD - TMI - Entitlement for abatement - claimed at 67% - Works contract - "transport of goods by Road", "erection, commissioning and installation", and "works contract" service - Held that:- 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, .....

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ed - 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 75 shall be recalculated as the payment shall relate back to the date of representatio .....

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ovider under the classification "transport of goods by Road", "erection, commissioning and installation", and "works contract" services. I show cause notice dated 1/10/09 was issued as it appeared to revenue in the course of scrutiny of ST - 3 return for the period April 2008 to September 2008, wherein the appellant have shown gross amount received 11, 09, 881 on which abatement have been claimed at 67%. It appeared that the abatement is not admissible in view of no .....

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vice 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 prev .....

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ng in suspense account of the bank. The appellant also produced copy of the bank statement wherein the said amount was debited in their account. Thus, there being no deliberate default, the appellant prayed for dropping of the proposed demand on this issue. The SCN was adjudicated and the proposed demand confirmed for service tax amounting to ₹ 1,22,997/- by dropping the amount of ₹ 5,635/- which was paid through Cenvat account. Further, interest was also demanded and penalty of equa .....

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