9911796707
TMI Blog2019 (9) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax accordingly. As per the VCES scheme where the Commissioner of Central Excise has reason to believe that the declaration made by an assessee under this scheme is substantially false, he may for reasons to be recorded in writing serve notice on the declarant in respect of such declaration requiring him to show cause why he should not pay the tax dues not paid or short-paid. The department was of the view that services are to be classified under Works Contract Service and not Construction of Residential Complex Service. Accordingly, show-cause notices were issued to the respondents in these cases demanding service tax under Works ContractServices in respect of certain services rendered. Though there was no dispute regarding the valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote that the Revenue has noticed that the same services were declared to be under works contract services for the purposes of VAT assessment. The learned counsel for the appellant has contended that the definition of works contract service under VAT law is different from the definition of the same in the Finance Act, 1994. In this background, we are of the view that Revenue has not made out a case of substantial misdeclaration in this case. They have not brought on record any contract or document which indicates that the appellant has not made full declaration of the service tax liability for the disputed period. The Revenue has only taken a different interpretation as far as the classification of services. This cannot tantamount to substan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied that: "2. The matter has been examined. In this regard, it is clarified that 'works Contract' as defined in Section 65(105)(zzzza) (for the period prior to 1.7.2012) and Section 65B(54) (for the period after 1.7.2012) of the Finance Act, 1994, is wide in its scope. Construction services wherein there is transfer of some goods along with transfer of immovable property is sub-specie of works contract service. Rule 2A(ii)(A) of the Service Tax (Determination of Value) Rules 2006 provides for valuation of Works Contract which involve a) provision of service: and b) transfer of goods and states that where the value of service in a composite works contract cannot be determined, Service Tax is payable only on 40% of the total amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
