2019 (9) TMI 463

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellant is paying VAT on the works contract amount, in that circumstances, the appellant has rightly paid service tax @2% of the value of works contract. Thus, the appellant is not required to pay further service tax on their activity and whatever service tax has been paid by the appellant is the correct payment of service tax payable by the appellant. Demand do not sustain - appeal allowed - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rutiny of work contract entered by the appellant M/s Midas-Care Pharmaceuticals Pvt. Ltd. Mumbai for construction of their factory building in Una (HP) was examined and it was found that the contract did not involve any transfer of property or levy of sale tax on such property as such the service provided by the appellant did not fall under Work Contract Service and it was covered under Commerci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt as the said construction of factory building is alongwith material. To that effect, he also produced VAT Challan and submitted that as the appellant has paid @2% of the gross value of the Works Contract, therefore, they are not required to pay any service tax to the department. 4. On the other hand, the Ld. AR reiterated the findings of the Ld. Impugned order 5. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X