TMI Blog2018 (9) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... ng under the category of ‘Works Contract’ - matter remanded to Original Adjudicating Authority for re-quantification of the tax liability in accordance with law - appeal allowed by way of remand. - APPEAL Nos. ST/823 & 887/2012-CU[DB] - ST/A/71992-71993/2018-CU[DB] - Dated:- 21-8-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Pawan Kumar S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed by the Original Adjudicating Authority confirming the demands and imposing penalties. 3. On appeal, Commissioner (Appeals) accepted the assessee s stands that such activity was being undertaken by them on the basis of a contract placed by the service recipient and same would get covered under the category of Works Contract . Inasmuch as the Works Contract Service was introduced in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt having been held as falling under the category of Works Contract , the Appellate Authority should have quantify the demand accordingly by treating services as Works Contract by either allowing the abatement of 67% or by excluding the cost of the material in terms of Rule 2(a) or by applying the rate available under composition scheme. As such he submits that the tax liability needs to be qua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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