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TMI Blog2022 (1) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... the registration document shows the appellant was registered under works contract with Sale tax authorities. The learned counsel could not establish from the said records that the sales tax or VAT was paid under the head of works contract service though prima facie is claim appears to be correct. The matter is remanded to the Original Adjudicating Authority to ascertain if the VAT/Sales tax has been paid for all the contracts under the category of works contract. If the appellant has paid VAT/Sales Tax under the head of Works contract then the service would fall under the category of Works Contract Service. No demand under the category of Commercial Industrial Construction Service can be confirmed - appeal allowed by way of remand. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). He pointed out that their service was covered under the category of Works Contract Service and they have been discharging the tax under VAT/ Sales Tax under the category of Works Contract. In support of the said argument the appellant produced the registration certificate which shows that the appellant was registered under the category of Works Contract with Sales Tax Authorities in Gujarat. The appellant produced various challans of payment of VAT/ Sales tax however, from the said challans it was not cleared if the tax has been paid under the category of works contract or otherwise. Learned Counsel pointed out that the CBEC Circular No 334/1/2008-TRU has clarified that the fact that the VAT has been paid under the category of the works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avators, wheel loaders, dump trucks, crawler carriers, compaction equipment, cranes, etc., offshore construction vessels barges, geo-technical vessels, tug and barge flotillas, rigs and high value machineries are supplied for use, with no legal right of possession and effective control. Transaction of allowing another person to use the goods, without giving legal right of possession and effective control, not being treated as sale of goods, is treated as service. 4.4.3 Proposal is to levy service tax on such services provided in relation to supply of tangible goods, including machinery, equipment and appliances, for use, with no legal right of possession or effective control. Supply of tangible goods for use and leviable to VAT/sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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