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M/s. Galaxy Realtech Pvt. Limited Versus Commissioner of Central Excise And ST, Faridabad

2018 (2) TMI 836 - CESTAT CHANDIGARH

Works contract - denial of composition scheme - N/N. 01/2006-ST dated 01.03.2006 - Held that: - the appellant has failed to show the evidence that during the impugned period, the whole of the turnover of the appellant pertains to new contracts theref .....

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ces. Therefore, the appellant is liable to pay service tax on 1/3rd of their gross turnover - Admittedly, in this case the appellant has not availed Cenvat credit on input/ input services, therefore, they are entitled for the benefit of N/N. 1/2006-S .....

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12-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri Atul Gupta, Chartered Accountant for the Appellant(s) Shri Tarun Kumar, A.R. for the Respondent(s) ORDER Per: Ashok Jindal The appellant is in appeal agains .....

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tarted his work. During the impugned period they opted for composition scheme for the period August 2007 to October 2007 by way of filing their ST-3 Returns. During scrutiny of ST-3 Returns, it was observed that appellant being work contractor, requi .....

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er the matter was adjudicated, benefit of composition scheme was denied and consequently, demand of service tax along with interest was confirmed and various penalties were also imposed. Against the said order, the appellant is before us. 3. Ld. Cons .....

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or which they have opted for composition scheme is relevant to the new contracts or is for the continuing contracts. He submitted that apart from the benefit of composite scheme, they are entitled for abatement as per Notification No.01/2006-ST dated .....

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the turnover of the appellant pertains to new contracts therefore, benefit of composite scheme is not available to the appellant. Further, we find that, the Larger Bench of this Tribunal in the case of Bhayana Builders Pvt. Limited - CST, New Delhi - .....

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