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TMI Blog2018 (9) TMI 1669X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand on this count cannot sustain and requires to be set aside. Composition Scheme - procedural lapse - 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 - Held that:- In Vaishno Associates [2018 (3) TMI 417 - CESTAT NEW DELHI], 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 - demand do not sustain. Appeal allowed - decided in favor of appellant. - Appeal Nos. ST/26 and 44/2012 - Final Order Nos. 42320-42321/2018 - Dated:- 29-8-2018 - Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were issued raising the demand of service tax that is short-paid on the above allegations along with interest and also for imposition of penalties. After due process of law, the adjudicating authority confirmed the demand along with interest and also imposed penalties. Hence these appeals. 3. On behalf of the appellant, ld. counsel Shri Joseph Prabhakar submitted that the issue with regard to the bifurcation of the contract into supply contracts, erection, commission and installation and civil structure works and the liability to service tax as well as to their abatement under Notification 1/2006 was considered by the Tribunal in the appellant s own case as reported in 2018-VIL-385-CESTAT-CHE-ST. With regard to the second issue as to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts taken together form a turnkey project and has proceeded to deny abatement on the civil works portion by observing that the tax payer cannot pay full rate on one portion and avail abatement on the other portion. But, it is seen that the Revenue has made no attempt to combine the three contracts into one mega turnkey project. No attempt has been made to assess such a composite contract as a single works contract. Hence we are of the view that the supply contract, erection contract as well as civil works contract are required to be assessed independently since the same have been executed separately by the two parties. 7.2 Considering the civil works contract, the adjudicating authority has blindly gone by the classification declared ..... X X X X Extracts X X X X X X X X Extracts X X X X
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