9911796707
TMI Blog2018 (6) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... the supply and erection of lifts / escalators - Held that:- The service portion of the work order in regard to supply and erection of lift is to be taken as 15% - Further, as per the Tamil Nadu Value Added Tax Rules, 2007, the service portion of such works contract is to be considered as 15% and the appellant has to pay VAT on the balance portion - demand cannot sustain - appeal allowed - decided in favor of appellant. - ST/766/2010 - FINAL ORDER No. 40922 / 2018 - Dated:- 22-3-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Durairaj, Advocate For the Appellant Shri K.P. Muralidharan, AC (AR) For the Respondent ORDER The brief facts of the case are that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... total contract value. Further Rule 8 of Tamil Nadu Value Added Tax Rules, 2007 also specifies that the service portion of the total contract value has to be considered as 15%. Accordingly, the appellants were paying service tax on the 15% of the contract value and discharging VAT on the balance portion. The objection raised by the Revenue that 15% is notional value and not actual value is without basis. The demand has been raised alleging that appellant has to pay service tax on 33% of the contract value in terms of Notification No.1/2006-ST dt.1.3.2006. 2.2 He submits that the very same issue came for consideration before the Tribunal for the previous period 01.06.2007 to 31.07.2007. The Tribunal vide Final order No.41790/2017 dt. 21.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The demand has been raised alleging that the appellants have discharged service tax only on 15% of the gross amount realized for the supply and erection of lifts / escalators. On perusal of records, it is seen that vide OIO No.60/98 dt. dt. 29.05.98 it has been concluded that the service portion of the work order in regard to supply and erection of lift is to be taken as 15%. The appellant has been following the said order to discharge service tax liability. Further, as per the Tamil Nadu Value Added Tax Rules, 2007, the service portion of such works contract is to be considered as 15% and the appellant has to pay VAT on the balance portion. The very same issue was considered by the Tribunal in the appellant s own case for the earlier per ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
