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TMI Blog2018 (2) TMI 1616X X X X Extracts X X X X X X X X Extracts X X X X ..... er: Raju This appeal has been filed M/s. Devasia Construction against order confirming demand of service tax, interest and imposing penalty under Section 76,77 and 78 of the Finance Act. 2. Ld. Counsel for the appellant argued that they are engaged in construction of civil works and were holding Central Excise Registration under the category of 'Commercial or Industrial Construction Service'. Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commercial purposes. However the value of work included the material used in the said activity the appellant claim the benefit of Notification No.1/2006-ST dt. 1.3.2006. He further argued that the activities for these 12 contracts were in the nature of works contract and it can be charged from two tax only w.e.f.1.6.2007 under the works contract service. For this assertion they relied on the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on-commercial nature has also been disregarded on the ground that sufficient evidence of non-commercial/residential nature has not been given. 2.4. Ld. Counsel further pointed out that their claim that all these activities were in the nature of works contract has not been accepted on the ground that documents showing the proof of payment on account of VAT/Sales Tax had not been produced. 3. Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al of the said documents shows that many of these are inclusive of the material and therefore are in the nature of works contract in many of the invoices produced VAT has been paid. In these circumstances, we find that the claim of the appellant that the value of the material is included in the contract prices is correct. It is seen that the contracts consist of numerous entries and some of the en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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