9911796707
TMI Blog2019 (11) TMI 1647X X X X Extracts X X X X X X X X Extracts X X X X ..... ffice of appellant and registered office of main contractor for whom the appellants were sub-contractor are in taxable territory - Applicability of Rule 6 of the Taxation of Services (Provided from outside and received in India) Rules 2006 as well as Rule 8 of the Place of Provision of Service Rules, 2012 - HELD THAT:- The provisions of Rule cannot override provisions of Section provided in the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als are taken together for decision since they are involving a common issue. The appellants were sub-contractor for main contractor M/s Ircon International Ltd. M/s Konkan Railway Corporation Ltd.and other principal contractors. In all the three appeals work undertaken by the appellant were in relation to laying of track for Indian Railways and the work associated was construction of dams etc fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are not taxable in view of Section 64 of the Finance Act, 1994 in respect of services provided in the state of Jammu Kashmir. The amount required to be paid in view of said objection was paid by the appellant and for subsequent period the appellant availed only 20% of eligible cenvat credit in view of such provision when separate account was not maintained for input services utilized in pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
