9911796707
TMI Blog2018 (2) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax prior to 1.6.2007 - For the period from 31.6.2007 to 31.3.2008, considering the services as works contract service, they would be eligible for composition scheme. The tax liability, after application of composition scheme, has already been discharged by the appellant. Hence there is no further liability that is required to be paid by the appellant. For this reason, there shall be no furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are taxable services which fall under the category of Commercial or Industrial Construction Service for the period June 2005 to March 2008. Accordingly, the adjudicating authority vide an order dated 30.3.2009 confirmed the demand of ₹ 44,34,115/- along with interest thereon and also imposed penalty under section 78 of the Finance Act, 1994. In appeal, Commissioner (Appeals) vide the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, they should get the benefit of composition scheme, according to which, by their own calculation, they are required to pay only ₹ 96,013/-. Against this, as evidenced by Annexure I to the show cause notice available in page 27 of the appeal book, for the period June 2007 to March 2008, they have already discharged the tax liability of ₹ 1,91,426/- which is much higher than what is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le the amount that would have been otherwise payable under composition scheme. Ld. counsel also submits that they do not intend to claim refund of the balance amount. In the event, we find that the tax liability, after application of composition scheme, has already been discharged by the appellant. Hence there is no further liability that is required to be paid by the appellant. For this reason, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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