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Satish Kumar Contractors Ltd. Versus CCE, Panchkula

2016 (10) TMI 457 - CESTAT CHANDIGARH

Jurisdiction to raise the demand of service tax - the construction work carried in Punjab and Himachal Pradesh - The contention of the appellant is that they are registered with the Service Tax Commissioner, Panchkula which has jurisdiction over them and having no jurisdiction over the construction at site. - Held that:- The appellant is providing services of construction with material and the amount and the material supplied cannot be vivisected. In that circumstance, the demand pertained to th .....

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y alongwith interest shall be met out. - As the issue involved is interpretation, no penalty is imposable on the appellant. - Decided partly in favor of assessee. - ST/986/2009-(DB) - Final Order No. 61204/2016 - Dated:- 11-8-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Shri Jagmohan Bansal, Advocate for the appellant Shri Atul Handa, AR for the respondent ORDER This appeal is directed against the impugned order wherein the demand of service tax has .....

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on over them and having no jurisdiction over the construction at site. So for the construction work carried in Punjab and Himachal Pradesh, the concerned Commissioner had no jurisdiction to demand of ₹ 62,92,468/-. c) On balance amount, the appellants have admitted their liability of duty of ₹ 5,63,462. Out of this, ₹ 4,28,459/- has already been paid by them during adjudication. 3. It is the contention of the appellant is that the appellant is undertaking the work of constructi .....

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rvices provided by them under the work contract service. In that circumstance, the impugned order is to be modified to that extent. 4. On the other hand, learned AR reiterated the findings in the impugned order. 5. Heard the parties and considered the submissions. 6. The facts of the case are not in dispute. The appellant is providing services of construction with material and the amount and the material supplied cannot be vivisected. In that circumstance, the demand pertained to the period prio .....

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annon Dunkerley case in segregating the service component of a works contract from the goods component. It begins by working downwards from the gross amount charged for the entire works contract and minusing from it the value of the property in goods transferred in the execution of such works contract. This is done by adopting the value that is adopted for the purpose of payment of VAT. The rule goes on to say that the service component of the works contract is to include the eight elements laid .....

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the works contract, attributable to the service element in such contracts. It is this scheme and this scheme alone which complies with constitutional requirements in that it bifurcates a composite indivisible works contract and takes care to see that no element attributable to the property in goods transferred pursuant to such contract, enters into computation of service tax. 33. Section 13(3) of the Central Sales Tax Act says :- The State Government may make rules, not inconsistent with th .....

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t the purposes of the Central Act so long as the said rules were not inconsistent with the provisions of the Central Act. It was found that, in fact, the State of Uttar Pradesh had framed such rules in exercise of powers under Section 13(3) of the Central Act as a result of which the necessary machinery for the assessment of central sales tax was found to be there. The Delhi High Court judgment unfortunately misread the aforesaid judgment of this Court to arrive at the conclusion that it was an .....

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g service with sale of goods etc. Computation of service component is a matter of detail and not a matter relating to validity of imposition of service tax. It is procedural and a matter of calculation. Merely because no rules are framed for computation, it does not follow that no tax is leviable. [at para 36] 36. In a recent judgment by one of us, namely, Shabina Abraham & Ors. v. Collector of Central Excise & Customs, judgment dated 29th July, 2015, in Civil Appeal No. 5802 of 200 .....

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