Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s. Shree Mohangarh Construction Co. Versus CCE, Jaipur And Vice-Versa

2018 (1) TMI 562 - CESTAT NEW DELHI

Commercial or industrial construction service - Works contract service - taxability - Held that: - the contracts for construction executed by the appellant/assessee are of composite nature. These are liable to be taxed only w.e.f. 1.6.2007 under “works contract service” - No tax liability on such contracts will arise for the period prior to 1.6.2007 - The rate to be applied for the relevant period should be examined along with the taxable consideration for re-quantification. Cum duty valuation i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

absence of any demand for this tax liability, we find that the service tax liability confirmed cannot be sustained. - Benefit of composition to the appellant post 1.6.2007 - Held that: - Though no specific form for intimation has been prescribed under 2007 Scheme for composition payment of service tax, payment of tax in terms of said provision from the beginning can be construed to be such option - these aspects require verification by the Original Authority along with re-quantification and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ical) Shri O.P. Agarwal, CA for the party Shri Amresh Jain, AR for the Department ORDER Per B. Ravichandran oth the Revenue and assessee are against the impugned order dated 13.05.2011 passed by the Commissioner of Central Excise, Jaipur-II. 2. The assessee/appellant are engaged in the construction activities. The impugned order confirmed service tax liability under three main headings viz. commercial or industrial construction service, management maintenance or repair service and GTA service. 3 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

omposite contracts involving supply of goods as well as provision of service. These are liable to be taxed only w.e.f. 1.6.2007 in view of the decision of the Hon ble Supreme Court in the case of Larsen & Toubro Ltd. - 2015 (39) STR 913 (SC). Here, he also mentioned that the composition rates have not been correctly computed by the lower authorities and so rates of duty were applied wrongly. 4. Regarding confirmation of tax under maintenance or repair service he submitted that they have unde .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

na Builders - 2013 (32) STR 49 (Tribunal-LB), the value of free supply items given by the service recipient to the appellant/assessee is not to be included in the taxable value. 6. Ld. AR contested the appeal of the appellant/assessee and submitted that the consideration received after 1.6.2007 should be rightly taxed. This was not properly considered in the impugned order to apply the correct rate of duty. Ld. AR submitted that for taxing under works contract service post 1.6.2007, the impugned .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ch contracts will arise for the period prior to 1.6.2007 . The appellant /assessee contested the quantification of service tax liability alleging wrong application of tax rate for composition. He also pleaded for extending the provision of Section 67(2) for cum duty valuation. This requires verification by the Original Authority. The rate to be applied for the relevant period should be examined along with the taxable consideration for re-quantification. Cum duty valuation in terms of Section 67( .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version