TMI Blog2019 (1) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... 31.03.2007 - demand of service tax with interest and penalty - Held that:- In respect of the work categorized as “site formation and clearance, excavation, earth moving and demolition services”. The appellants have produced a certification from VAT Authority in Annexure-D and VAT was charged accordingly on the taxable turn over, taxable sales and taxable sales of capital goods. The work under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks contract for the purpose of assessment under Kerala VAT. The appellant has been issued a SCN dated 17.01.2008 that the appellants have rendered services Commercial and Industrial Construction Services and site formation and clearance, excavation, earth moving and demolition service for the period 10.09.2004 to 31.03.2007 and 16.06.2005 to 31.03.2007 respectively. The Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In respect of other works undertaken by the appellants, he submitted that though the Commissioner has categorized their service as Commercial or Industrial Construction Service , from the analysis, it is cleared that it was composite works contract involving supply of service as well as transfer of property in goods in the course of execution of the contract. In terms of provisions of Section 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on services . The appellants have produced a certification from VAT Authority in Annexure-D and VAT was charged accordingly on the taxable turn over, taxable sales and taxable sales of capital goods. We also find that Ld. Commissioner, while permitting abatement of 67% on the taxable value, observed that in composite contracts where the gross amount charged includes the value of all goods and mate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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