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2016 (9) TMI 634 - CESTAT NEW DELHI

2016 (9) TMI 634 - CESTAT NEW DELHI - TMI - Demand alongwith interest and penalty - differential tax - works contract entered by appellants in April, 2007 but providing commercial and industrial construction service to their clients prior to April, 2007 also - discharged their duty liability under composite scheme at the rate of 2% in the month of April, 2007 on the advance received by them from their client - Held that:- the work contract was introduced as a taxable service with effect from 1.6 .....

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s already discharged their tax liability correctly in accordance with the composite scheme. Therefore, impugned order confirming the differential demand and interest and imposing penalty is required to be set aside. - Decided in favour of appellant - Service Tax Appeal No. 422 of 2010 - FINAL ORDER NO. 53150/2016 - Dated:- 12-8-2016 - Ms. Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Shri Ram Chander Choudhary, Advocate for the Appellants Ms. Suchitra Sharma, DR f .....

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d by them from their client. The said payment was in accordance with the Finance Bill 2007 which introduced the new category of service under the head of work contract . The said heading finally received the assent of President and became Act on, 1.6.2007. Thereafter appellant also discharged the duty liability under the composite scheme which was applicable to work contract. 2. Revenue, by entertaining a belief that since the works contract was entered into during April, 2007, the same has to b .....

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