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2016 (7) TMI 597 - MADRAS HIGH COURT

2016 (7) TMI 597 - MADRAS HIGH COURT - 2016 (44) S.T.R. 236 (Mad.) - Rejection of rectification application u/s 74 - rectification in the quantification of the Service Tax demanded - it was contended that alternatively they have given their option under Rule 3(3) of Works Contract (Composition scheme for payment of service tax) Rules, 2007 and the said option was rejected without relying on the statutory provisions. - Held that:- A bare perusal of the petition for rectification would reveal that .....

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titioner : Ms. Naveena. D For the Respondent : Mr. A. P. Srinivas, Standing Counsel ORDER Heard Ms.Naveena.D, learned counsel appearing for the petitioner, and Mr.A.P.Srinivas, learned counsel appearing for the respondent and with their consent, the writ petition itself is taken up for final hearing. 2. This writ petition has been filed challenging the order passed by the respondent under Section 74 of the Finance Act where the petitioner has sought for rectification in the quantification of the .....

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ve Lakhs Forty Thousand Nine Hundred and Twenty Seven only) [Service Tax:Rs.2,86,80,512/=; Education Cess: ₹ 5,73,610/- and Secondary & Higher Education Cess: ₹ 2,86,805/-] should not be demanded from them in terms of Section 73 of the Finance Act, 1994; an amount of ₹ 1,59,685/- (Rupees One Lakh Fifty Nine Thousand six Hundred and Eighty Five Only) [St: ₹ 1,55,034/-, Edu. Cess:Rs.3,101/- and SHEC: ₹ 1,550/-] paid by them and shown in their ST3 return for the pe .....

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