TMI Blog2017 (12) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... lant on such scheme. The scheme is eligible to the composite work contract subject to the conditions mentioned therein with reference to option and also non-availment of Cenvat credit etc. This can be verified and allowed to the appellant on satisfactory completion of the conditions. Appeal allowed by way of remand. - Service Tax Appeals No.60208-60210, 60681 of 2013 and 50358 of 2014 - ST/A/57687-57691/2017 - Dated:- 3-11-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Alok Kothari, Advocate for the appellants. Shri Sanjay Jain, Authorized Representative (DR) for the Respondent. ORDER Per: B. Ravichandran These five appeals are involving common dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t service. The demands were also contested on the question of limitation as the dispute was persistant during the time and reached upto Hon ble Supreme Court. The Apex court finally held that composite service contracts can be taxed only w.e.f. 01/06/2007. Further, it is also pleaded that the lower authorities are not correct in denying the composition scheme on the ground that the value of free supply materials were not included in the gross value. Appellants relied on the decision of Larger Bench of the Tribunal in Bhayana Builders Pvt. Ltd. Vs. Commissioner 2013 (32) S.T.R. 49 (Tribunal LB) to submit that value of free supply materials cannot be reckoned for arriving at the abatement or composition or gross value. 3. After hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r abatements or gross value for transportation has already been decided by the Tribunal after certain disputes and contrary views, in the case of Bhayana Builders Pvt. Ltd. (supra) . Considering these legal developments and interpretation issues involved, we hold that it is not sustainable for Revenue to invoke extended period in these demands. Accordingly, the demands wherever applicable in terms of the above observation under works contract service shall be restricted to the normal period from the relevant date. On the same reason, the penalties imposed on the appellant are also set aside. The appeals are allowed by way of remand to re-verify the factual position and for a fresh decision, as mentioned above. Appellants shall be given a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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