TMI Blog2013 (9) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the demand is bifurcated as under :- S. No. Name of work Period Amount demanded (Rs.) 1. Works contract (construction of hotels) 2005-06 to 2007-08 34,91,178/- 2. Construction of residential complex 2005-06 to 2009-10 42,01,090/- 3. Works contract (Residential complex) 2007-08 to 2009.-10 1,32,29,790/- 4. Maintenance and repair service 2005-06 to 2009-10 91,76,607/- (Apportioned) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Manjeera Projects and they had opted for composition under works contract. As regards the service tax liability to discharge on Manjeera Projects, they had adopted valuation as per Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and it is the service tax liability on the service portion of the said contract. It is the submission that the lower authority has not accepted the same and confirmed the differential service tax. As regards the other three services mentioned herein above (Sl. Nos. 4 to 6), he submits that they have deposited the amounts and not contesting the issue on merits but contesting only imposition of penalty. 3. Learned Commissioner (AR), on the other hand, reiterates the findings of the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as the appellant has produced Chartered Accountant s certificate wherein the Chartered Accountant after going through the records, specifically indicated that the appellant has maintained records separately as provided under provisions of Rule 2A of Service Tax (Determination of Value) Rules, 2006 and they have not opted for composition scheme. If that be so, service tax liability, prima facie, does not arise on the assessee. As regards the service tax liability on maintenance and repair service , we find that substantial amount stands deposited though the appellants are disputing the services under maintenance and repair service . As substantial amount stands deposited, we find that the said deposit is enough to hear and dispose the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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