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M/s. Consolidated Construction Consortium Ltd. Versus CST, Chennai

2016 (6) TMI 412 - CESTAT CHENNAI

Stay petition - realization of demand during pendency of appeal - goods used in works contract prior to 01.06.2007 - Held that:- in view of the settled position of law enunciated by Apex Court in the case of CCE, Kerala Vs. Larsen & Toubro Ltd. [2015 .....

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6 - Dated:- 6-6-2016 - SHRI D.N. PANDA, JUDICIAL MEMBER AND SHRI B. RAVICHANDRAN, TECHNICAL MEMBER For the Appellant : Shri N. Viswanathan, Advocate For the respondent : Shri L. Pannerselvam, AC (AR) ORDER PER: D.N. PANDA Both sides made rival submis .....

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71,963/- is value of the goods used in works contract executed by the appellant and that is not liable to service tax, since, the Finance Act, 1994 is not Commodity Taxation Law. He further says that when the matter relating to taxability of works co .....

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rks contract prior to 01/06/2007 was in question. All such controversies are resolved by the above judgement. Therefore, there is no necessity to tax works contract executed by the appellant prior to 01.06.2007. The period involved in the present app .....

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tay the realization of the demand during the pendency of the appeal. 3. When both sides are in controversy on the proper application of law, it is considered appropriate to remand the matter back to the adjudicating authority dispensing pre-deposit t .....

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both sides and perused the records and most particularly page 103 of the appeal folder referred to above was perused. 5. We are not merely inclined to dispose the stay application and keep the appeal pending due to the huge demand of service tax invo .....

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al is remitted back to the adjudicating authority with the following guidelines: i. Appellant shall provide every detail of gross value of receipts of the works contract relating to each year covered by SCN with the date of receipt as well as the per .....

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ating authority should keep in mind that Finance Act, 1994 is not Commodity Taxation Law and he shall only confine his scope of examination to the taxability of the services if any involved in the execution of works contract, and if such contract wer .....

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