9911796707
TMI Blog2019 (2) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... nt ORDER Per: C L Mahar: The facts of the case are that the appellant is engaged in providing commercial and industrial construction services, for which they are registered with the Central Excise and Service Tax department. During the year 2006-2007, the appellant was awarded an order for construction of compound wall, cement concrete road, electrification, sanitary fitting and repair work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 23.11.2012 wherein the above mentioned amount of service tax has been confirmed and penalty under section 76 and 78 has also been imposed. The appellants approached the learned Commissioner (Appeals), who has also by Order dated 18.11.2015 confirmed the Order-in-Original. The appellant is before us against the above mentioned order-in-Appeal dated 18.11.2015. 2. Learned Counsel appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt under agreement No. 11/2006-07 dated 31.7.2006. On a perusal of the agreement it is obvious that scope of work is inclusive of cost of material as well as labour. It has been claimed that the appellant is entitled for abatement of 67% of the value of contract being in the nature of composite contract. The learned Counsel appearing for the appellant has placed a copy of TR 6 challan No. 00001/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al year i.e. 2006-07. It has also been contended that all the details including the copy of service tax payment challan were produced before the adjudicating authority, but, same have not been considered by the lower adjudicating authority. 3. We have also heard the learned representative of the Department. He has reiterated the findings. 4. We find that the appellant had executed a composite wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowance of abatement, the service tax liability has already been paid by them vide challan No. 00001/2007 dated 1.12.2007 needs to be verified and if same is found correct, the same may be taken into account towards service tax liability. (iii) The other claims regarding non leviability of penalty etc. will also be considered afresh by the adjudicating authority in view of our above observation ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
