TMI Blog2018 (5) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 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. 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, Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable nature of the gross receipt as per 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t (3) Abatement (4) Net Amount Taxable (5) Rate of Tax (6) Service Tax (7) 1. Works Contract for Purvanchal Nigam Ltd. UP Power Corporation Ltd. Works Contract for repair and 132,597,380 @ 30% 37,079,214 @ 30% 86,518,166 12.36% 10,693,645 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular No. 123/5/2010 TRU dated 24 May, 2010, issued under F. No. 332/5/2010 TRU and further the Adjudicating Authority has not mentioned the dropping of amount in the order portion. Accordingly, prays for setting aside the impugned order with respect to work done for Great Power Systems to the extent of dropping of demand of service tax raised in the SCN prior to 01 July, 2012 alongwith penalty. 6. Heard both the parties and perused the records. 7. Having considered the rival contentions we find no merits in the appeal of Revenue as the learned Commissioner have rightly allowed deduction for work relating to laying of underground cables under or alongside the road, following Notification No. 123/5/2010-TRU dated 24 May, 2010. 8. S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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