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TMI Blog2020 (3) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit - HELD THAT:- It is evident that the appellant have done works contract wherein they have executing the work alongwith material. Thus, the gross amount paid to them by the principal, includes the value of materials. Further, the appellant are also assessed to sales tax and they have paid VAT on the value of the materials which are to be sold to the principal in the execution of work cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 77 shall also stand reduced in terms of the re-quantification of the demand. Appeal allowed by way of remand. - Service Tax Appeal No. 50365 of 2019-SM - FINAL ORDER NO. 50162/2020 - Dated:- 13-1-2020 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) None for the appellant Shri Y. Singh, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal paper book. 4. The show cause notice dated 22.10.2013 was issued for the period April, 2008 to March, 2012 invoking the extended period of limitation whereby service tax of ₹ 7,01,864/- including cess was demanded on the gross turnover during the period, as reported by the Nuclear Power Corporation of India Limited to the Department. The Commissioner (Appeals) took notice that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey have paid VAT on the value of the materials which are to be sold to the principal in the execution of work contract. Accordingly, I find that in the impugned order, mistake in calculation of tax dues has already appreciated by the Commissioner (Appeals). Accordingly, the impugned order is set aside and remanded to the original adjudicating authority for re-determination of tax liability after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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