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TMI Blog2020 (10) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... ding Service Tax Registration. During the course of audit conducted by the department, on reconciliation of taxable amount from the Profit and Loss account with form ST-3 it was noticed that the appellant has made short payment of service tax to the tune of Rs. 4,91,497/- for the period October, 2004 to March 2007. On being pointed out the appellant did not agree and stated that during the years 2004-05 & 2005-06 they were under taking the work on sub-contract basis. However, the detailed sight of the balance sheet shows that they rendered services to various firms. 2. On scrutiny of copies of Works Contract Service it was revealed that that the appellant had directly entered into the contract with their respective firms. However, during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s eligible for reduced penalty of 25% subject to condition that they should pay the service tax, interest and all the penalties with 30 days from the receipt of Order mentioned at (ii) above." 2.2 Being aggrieved by the above Order-In-Appeal the appellant filed an appeal before this tribunal bearing No. ST/6/2012-DB. This appeal was disposed of vide Final Order No. A/10653/2018 dated 09.04.2018 whereby, the appeal was allowed by way of remand to the adjudicating authority for deciding the matter after allowing the appellant to file reply to show cause notice and granting hearing. 3. In the remand proceeding the adjudicating authority passed the Order-In-Original No. 12/D/AC/2019-20 dated 16.07.2019 whereby the demand of Rs. 4,91,497/- was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive) appearing on behalf of the revenue reiterates the finding of the impugned order. Shri Kinker also filed a detailed para wise reply dated 21st September, 2020 to the appeal along with various judgments which is taken on record. He placed reliance on the following judgments:- * WEXCO HOMES PVT. LTD Versus UNION OF INDIA- 2017 (48) S.T.R. 457 (Ker.) * KRISHNA ENGINEERING WORKS Versus COMMR. OF C. EX. & ST., VADODARA-I 2019 (22) G.S.T.L. 409 (Tri.-Ahmd.) * UNION OF INDIA & ORS vs DHANWANTI DEVI & ORS dated 21st August, 1996. * COMMISSIONER OF C.EX., SURAT-I Versus NEMINATH FABRIS PVT. LTD. 2010 (256) E.L.T. 369 (H.C.) * COMMISSIONER OF C.EX., VISHAKHAPATNAM Versus MEHTA & CO. 2011 (264) E.L.T. 481 (S.C.) * COMMISSIONER OF CENTR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice will deduct the Works Contract Tax which shows that the works contract service is suffered with works contract tax. As per this fact there is absolutely no doubt that the nature of service as well as facts such as service provided along with the material and it suffered works contract tax which clearly qualifies as Works Contract Service. Moreover, the revenue also admitted in the show cause notice that the service is of works contract. It is also important to note that the revenue has computed the demand after allowing the abatement of 67% from the gross value of the service in terms of the Notification No. 01/2006-ST. As per the condition of such notification for allowing the abatement, the material cost needs to be included in the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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