9911796707
TMI Blog2014 (7) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... der Notification No.1/2006-ST dt. 01.03.06 and accordingly were liable to pay duty on 33% of the gross amount charged if they satisfied the conditions for this notification. During period w.e.f. 01.06.07 their service is classifiable as "Works Contract Service" and in term of Rule 2A of the Service Tax Valuation Rules, the value of the goods supplied for provision of service tax on which the VAT/Sales Tax had been paid would have to be excluded, but this has not been done. Moreover, during period from 01.06.07 in respect of "Works Contract Service", the appellant would also eligible for compounded rate under Works Contract Service (Composition Scheme for Payment of Service Tax) Rules, 2007 if they satisfy the conditions prescribed in this r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very of above mentioned service tax along with interest thereon under section 75 of the Finance Act, 1994 and also for imposition of penalty on them under section 76 78 ibid. This Show Cause Notice was adjudicated by the Commissioner vide order-in-original dt. 27.09.2012 by which the above service tax demand was confirmed against them along with interest and besides this, penalties were imposed under section 76 and 78. Against this order of the Commissioner the present appeal has been filed along with stay application. 2. Though the matter was listed only for the hearing of the stay application, after hearing the same for the sometime, the Bench was of the view that the matter can be taken up for final disposal, as the same has to be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Contract Service (Composition Scheme for Payment of Service Tax) Rules, 2007, as they satisfy the conditions for the compounded rate, and that in view of the above, the impugned order is not sustainable. 4. Sh. Amresh Jain, the learned DR, defending the impugned by reiterating the findings of the Commissioner. 5. We have considered the submissions from both the sides and perused the records. The appellant's activity of civil and industrial construction was taxable during period prior to 01.06.07 under section 65(105)(zzq) and with effect from 01.06.07 this activity was classifiable as Works Contract Service under section 65(105)(zzzza). Besides this, the appellant company also availed GTA service in respect of which they would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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