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TMI Blog2014 (2) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under Rule 3(1) of the Rules 2007 is concerned, prima facie we find force in the submission of Ld. AR. However, we find that the applicant have already paid 4% in terms of rule 3(1) of the Rules, 2007. In view of that, the applicant is directed to deposit 20% of the tax demanded in both the appeals within 6 weeks. Upon such deposit, predeposit of the balance amounts of tax, penalties along wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il works. He also submits that in respect of the services of erection, commissioning, they have paid the tax at applicable rates @ 10.4 % to 12.6%. The dispute in respect of the civil construction, where they have paid tax @ 4% on the value of the said civil works contract under the provisions of Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007 and that while computing ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioning including construction of substation etc. and therefore it is a composite contract. He also submits that they have opted for composite scheme as per Rule 3 (1) of the Service Tax (Determination of Value) Rules 2007 and most of the contracts are prior to 1.6.2007 and they are not eligible for abatement in view of the Hon ble Supreme Court s judgement in the case of Nagarjuna Constructio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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