TMI Blog2018 (5) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved in the execution of the works contract shall determine the service tax payable in the following manner –(A) In case of works contract entered into for execution of original works, service tax shall be payable on 40% of the total amount charged for the works contract. There is failure on the part of learned Commissioner to allow the admissible abatement under the Service Tax (Determination of Value) Amendment Rules, 2012, read with the Service Tax (Determination of Value) Rules, 2006. The show cause notice is not maintainable and misconceived - appeal allowed - decided in favor of appellant. - Appeal No. ST/70493 & 70561/2017-CU[DB] - Final Order Nos. 70831-70832/2018 - Dated:- 3-5-2018 - Hon ble Mr. Anil Choudhary, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the provisions of the Service Tax Law and the Rules thereunder. Pursuant to the reply to show cause notice and explanation given by the appellant-assesse, the learned Commissioner have assessed the appellant-assessed at a reduced amount, as noticed herein above in the following manner: S. No. Particulars (2) Gross Amount (3) Abatement (4) Net Amount Taxable (5) Rate of Tax (6) Service Tax (7) 1. Works Contract for Purvanchal Nigal Ltd. UP Power Corporation Ltd. 123,597,380 - 123,597,380 12.36% 15,276,636 2. Works Contract for repair and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. maintenance of transformer 37,289,312 11,186,794 26,102,518 12.36% 3,226,271 3. Rent-a-cab 1,258,800 755,280 503,520 12.36% 62,235 4. Manpower Supply 1,773,500 1,330,125 443,375 12.36% 54,801 TOTAL 160,886,692 48,266,008 112,620,684 14,036,953 4. It is further evident that as per the above table by taking only 30% rebate the service tax liability comes to ₹ 1,40,36,953/- where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bles under or alongside the road, following Notification No. 123/5/2010-TRU dated 24 May, 2010. 8. So far the appeal of the appellant-assessee is concerned. We find that the learned Commissioner have erred in not allowing the abatement is provided in Rule 2A Clause (ii) (A) which provides where the value has not been determined under Clause (i), the person liable to pay tax on the taxable service involved in the execution of the works contract shall determine the service tax payable in the following manner (A) In case of works contract entered into for execution of original works, service tax shall be payable on 40% of the total amount charged for the works contract. 9. Accordingly, we find that there is failure on the part of learned Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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