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R.J. Interiors Versus C.S.T., Delhi

2016 (6) TMI 775 - CESTAT NEW DELHI

Works contract service - Commercial or Industrial Construction Services (CICS) - demand was confirmed without allowing 67% abatement under Notification No.15/2004-ST or 1/2006-ST - Held that:- the demand for the Period prior to 01.06.2007 is not sust .....

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ve to be done under the provisions of Rule 2 A of the Service Tax (Determination of Value) Rules, 2006 because the appellant as per the records had not opted for the Compensation Scheme in terms of Rule 3 of the works contract (Composition Scheme for .....

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l) And R. K. Singh, Member (Technical) For the Appellant : Shri. A. K. Batra, Advocate For the Respondent : Shri B.B.Sharma, D. R. ORDER Per R. K. Singh The appeal is filed against Order in Original dated 02.03.2009 in terms of which service tax dema .....

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allowing 67% abatement under Notification No.15/2004-ST or 1/2006-ST. (ii) In the light of Hon ble Supreme Court s judgement in the case of L&T [2015 TIOL 187 (S.C.- S.T.)], no service tax is leviable for the service rendered under works contract .....

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o 31.05.2007 in the light of L & T judgment (supra). (iv) If the benefit of Composition Scheme is allowed, the amount of service tax payable would come to ₹ 4,47,504/-. (v) Even in terms of the provisions of Rule 2A of the Service (Determin .....

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ontra, ld. D.R. for Revenue stated that no evidence was given to the effect that the material cost was 79% of the gross value and that the case may have to be remanded for recomputation of demand in the light of L & T judgements. 4. We have consi .....

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ered will be correctly classifiable under Works Contract Service [65 (105) (zzzza) of Finance Act, 1994] and, therefore, the valuation for the purpose of levying service tax will have to be done under the provisions of Rule 2 A of the Service Tax (De .....

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