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TMI Blog2018 (1) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of Section 67(2). - matter on remand. Repairs and maintenance of roads - Held that: - the period in the present demand is fully covered by the retrospective exemption in terms of the Section 97 of Finance Act, 2012. Accordingly, no tax liability will survive. GTA service - Held that: - no demand has been made to the assessee/appellant on such category. In absence of any demand for this tax liability, we find that the service tax liability confirmed cannot be sustained. Benefit of composition to the appellant post 1.6.2007 - Held that: - Though no specific form for intimation has been prescribed under 2007 Scheme for composition payment of service tax, payment of tax in terms of said provision from the beginning can be construed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act service‟. The abatement/composition rate were allowed to the appellant. He submitted that these are admittedly composite contracts involving supply of goods as well as provision of service. These are liable to be taxed only w.e.f. 1.6.2007 in view of the decision of the Hon ble Supreme Court in the case of Larsen Toubro Ltd. 2015 (39) STR 913 (SC). Here, he also mentioned that the composition rates have not been correctly computed by the lower authorities and so rates of duty were applied wrongly. 4. Regarding confirmation of tax under maintenance or repair service he submitted that they have undertaken repair of roads. The said tax liability on such activity has been exempted retrospectively in terms of Section 97 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification of service tax liability alleging wrong application of tax rate for composition. He also pleaded for extending the provision of Section 67(2) for cum duty valuation. This requires verification by the Original Authority. The rate to be applied for the relevant period should be examined along with the taxable consideration for re-quantification. Cum duty valuation in terms of Section 67(2) benefit can be extended subject to verification of invoice/contract to the satisfaction of the provisions of Section 67(2). 9. Regarding repairs and maintenance of roads, we note that the period in the present demand is fully covered by the retrospective exemption in terms of the Section 97 of Finance Act, 2012. Accordingly, no tax liability wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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