TMI Blog2017 (1) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax liability confirmed against the appellants for the period prior to 01/06/2007 is not legally sustainable. Eligibility of composition rate - Held that: - On fulfillment of the conditions laid down therein for availing the composition rate of tax, the tax liability of the appellants has to be re-worked and demanded. Non-filing of request for such composition scheme cannot be held as a reason for denial of such concession Time Bar - Held that: - It is seen that with the introduction works contract service as a separate tax entry w.e.f. 01/06/2007 though the tax liability on works contract was specified by name, even thereafter the dispute continued about vivisecting the contract for valuing tax purpose - invoking extended perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 78 of the Finance Act, 1994. On appeal, the original orders were upheld. 2. The learned Counsel for the appellants mainly submitted on the following grounds :- (a) the service rendered by them, in connection with setting up of petrol pumps is in execution of a composite works contract involving supply of materials and rendering of service and as such the said service is not liable to service tax prior to 01/06/2007, as held by Hon ble Supreme Court in Larsen Toubro Ltd. reported in 2015 (39) S.T.R. 913 (S.C.) ; (b) even for the tax liability under works contract service w.e.f. 01/06/2007, the lower Authorities did not extend either abatement of 67% in terms of Notification 15/2004-ST or composition scheme. This is against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period prior to 01/06/2007 is not legally sustainable. 5. On the second issue of eligibility of the appellants for payment of service tax on works contract service by availing the composition rate available to such contracts w.e.f. 01/06/2007 cannot be denied. On fulfillment of the conditions laid down therein for availing the composition rate of tax, the tax liability of the appellants has to be re-worked and demanded. Non-filing of request for such composition scheme cannot be held as a reason for denial of such concession. Reference can be made to the decision of the Tribunal in ABL Infrastructure Pvt. Ltd. vs. CCE, Nashik reported in 2015 (38) S.T.R. 1185 (Tri. Mumbai) and Bridge and Roof Co. (India) Ltd. vs. CCE, Jaipur repor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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