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TMI Blog2019 (3) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 334/13/2009-TRU, dated 06.07.2009 has held that appellant is not liable to include the value of the goods as the contracts were signed/payments were made prior to 07.07.2009. No service tax is payable - the demands as confirmed by the impugned order are liable to be set aside - appeal allowed - decided in favor of appellant. - APPEAL No. ST/22341/2015 - A/30216/2019 - Dated:- 6-2-2019 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Vishal Agarwal, Advocate for the appellant Shri A.V.L.N. Chary, Superintendent/AR for the Respondent. ORDER Per: Mr. P. Venkata Subba Rao 1. This appeal has been filed against Order-in-Original No. HYD-EXCUS- 002-COM-014-15-16, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The reason for prescribing the lower rate under the scheme is that the service provider need not bifurcate the gross value of works contract. It was expected that the gross value should be shown to include the total value of materials as well as services used in providing the taxable services. However, it has been reported that in certain cases, the taxpayers are not including the full value of the goods required for execution of works contract for working out 4service tax liability under the Composition Scheme by either excluding the value of goods received free of cost from their client or splitting the contract into a sale contract (for a portion of goods required to execute the works contract) and works contract (for only a portion of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, there is no case for demand. He submits that identical case in respect of the same appellant in appeal No. ST/22281/2018, this Bench vide Final Order No. A/30112/2019, dated 09.01.2019 held that the value of goods need not be included in the value of works contract service for cases prior to 07.07.2009. The ratio applies to this case as well. 3. Ld. DR reiterated the findings of the lower authority and explains that the appellant had entered into contracts for providing services on works contract basis but have not included the value of the goods in these contracts and hence a show cause notice was issued and demands were confirmed along with interest and penalties. Of the 14 projects, in one of the projects, there is no dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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