9911796707
TMI Blog2013 (8) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... nt procured and used consumables like sand, paint, misc. iron and steel items; billed the same under works contract and discharged the sales tax as per prevalent VAT laws - Appellant being a sub-contractor, during the relevant period, was not required to pay any Service Tax, as the main contractor has paid such tax in totality - Adjudicating authority had erred in denying the abatement benefit to the appellant – Held that:- Issue raised by the appellant needs deeper consideration, which can be done only at the time of final disposal of appeal as it requires appreciation of the law and factual matrix - Appellant has already deposited an amount of Rs.14.46 lakhs, as we find that the issue is arguable one, appellant directed to deposit further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply of materials are made by them in the course of execution of composite work of construction and in order to undertake that work, the appellant procured and used consumables like sand, paint, misc. iron and steel items; billed the same under works contract and discharged the sales tax as per prevalent VAT laws. It is his submission that under Works Contract services, the appellant is liable to pay only 4% of the amount as a Service Tax liability and can be brought into play from 01.06.2007. It is his submission that even CBE C in its circular dt.22.05.2007, had clarified that all those contracts that qualifies as work contract under sales tax law, equally qualify as works contract for the purpose of levy of Service Tax under Finance Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te filing of returns. 4. Ld. Departmental Representative, on the other hand, would reiterate the findings of the lower authorities and submit that the appellant has not declared the correct value in the returns filed with the Department and hence the demand was correct. 5. We have given due consideration to the submissions made by both sides and perused the records and find that the issue involved is regarding differential Service Tax that has been fastened upon the appellant for not declaring the correct value of the services provided by them. At the outset, we find that the issue involved in this case needs deeper consideration and there is a contention raised by the assessee that the contract executed by them i.e. erection, commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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