9911796707
TMI Blog2018 (9) TMI 1669X X X X Extracts X X X X X X X X Extracts X X X X ..... d to various Electricity Boards. On scrutiny of ST-3 returns, it was observed that the appellant was paying service tax at the rate of 4% for the services rendered by them under works contract service. In the returns filed by them for earlier periods they had mentioned the services as Erection, Commissioning and Installation service. No concessional rate as per the composition scheme was availed and therefore the department was of the view that the appellant has short-paid service tax. Further, they had not intimated the department that they are opting to avail the composite service and therefore the discharge of service tax at 4% under works contract service was not correct and proper. It was also noticed that the appellant had entered int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant has paid the service tax only on the civil construction part of the contract and that has artificially bifurcated the turnkey project into three separate contracts. It is very much clear from the facts that the appellants had entered into different contracts with separate agencies. The very same issue has been analyzed in the appellant's own case cited supra. The Tribunal held as under:- "7.1 In respect of supply contracts and the erection and commissioning contracts, practically there are no disputes. In the former no service tax is payable and in the latter, tax stands paid at full rate without abatement. The dispute centres around the contracts for civil works which admittedly involve the materials viz., cement and steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in error by blindly sticking on the classification under 65 (105) (zzd) as declared by the appellant in their ST-3 returns." Following the same, we are of the view that the said allegation or the demand on this count cannot sustain and requires to be set aside, which we hereby do. 6.1 The second allegation is that the appellant cannot opt to pay service tax under the composition scheme for the reason that they have failed to file intimation prior to payment of service tax under the composition scheme for works contract service. In Vaishno Associates (supra), the Tribunal has considered the said issue and held that it is only a procedural one and that the substantial benefit cannot be denied for procedural lapse. Following the said decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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