9911796707
TMI Blog2016 (2) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the learned AR documents to show the nature of material involved and supplied in the execution of the contract is not forthcoming. - However, he agreed that the value of the tower and other supplied materials of BSNL is not included in the gross value for VAT assessment, as such, we find certain basic facts, like the actual supply of materials in the execution of contract to establish the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were initiated against them for non-payment of service tax against the category of Erection, Commissioning and Installation Service. The periods covered are from 01/7/2003 to 20/3/2008 in respect of three assessees - M/s K.K. Telecom, M/s Surya Construction and M/s Parijat Construction and in respect of 4th - M/s S.K. Construction from 01/7/2003 to 31/3/2007. 2. During the course of argument, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contract has not been considered. In other words, the tower value, which is supplied free by BSNL has not been taken into account while arriving at the gross taxable value. 4. The learned Counsel for the assessees though insisted that there is supply of material, this fact requires verification of the documents as the perusal of work order and tender document indicates that the tower, primer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cided by the Hon'ble Supreme Court in CCE, Kerala vs. Larsen Toubro Ltd. Reported in 2015 (39) S.T.R. 913 (S.C.) and Tribunal's order in CCE, Lucknow vs. P.C. Construction and others [final order No. 52176-52180/2015 dated 06/07/2015] are to be examined. Clear factual verification is to be done based on documentary evidences to be submitted by the assessees regarding nature of service an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
