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TMI Blog2016 (2) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant : Shri P K Sahu, Adv For the Respondent Rep by: Shri Rajeev Gupta, DR ORDER Per R K Singh Stay applications along with appeals have been filed in respect of Commissioner's Order confirming the following demands under Works Contract service: Appeal No. SCN Date Period of Dispute Demand Remarks ST/60450/2013 21.12.2009 2008-09 2,61,30,264/- Tax enhanced from 2% to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere adjusted in the amounts received for rendition of service, (iv) In view of the Commissioner (Appeals) holding that the rate of tax will be 2% for the entire contract period as the rate of tax under the composition of scheme was 2% when the composition scheme was opted for the extended period cannot be invoked in respect of show cause notice dated 21.12.2009. (v) Demands under show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was totally within the period of one year and the demand in the show cause notice dated 17/4/2012 is within one year time limit for at least a period of six months out of the period covered thereunder. 3. We have considered the contentions of both sides. 4. Prima facie the contention of the appellant that the advance received as per the balance sheet were subsumed in the amounts received for ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled analysis which can be taken up only at the time of final hearing. We are however prima facie not with the appellant on the proposition that once composition scheme is opted, the rate of tax thereunder as applicable on the date of opting for the composition scheme is locked for the entire period of implementation of the works contract. Having regard to all these factors and in view of the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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