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TMI Blog2022 (10) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... d from time to time, is accepted. Further, liability to pay tax has been correctly calculated as per notification no.30/2012-ST, under which the appellant is required to pay only 50% of the service tax liability and the balance 50% is payable by the recipient of the service being Corporate entity. The appeal is allowed. - Service Tax Appeal No. 50277 of 2022-SM - FINAL ORDER NO.50964/2022 - Dated:- 27-9-2022 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) APPEARANCE: Shri Abhishek Jaju, Advocate and Shri Uttam Kumar Nag, Consultant for the appellant Shri Gopi Raman, Authorised Representative for the respondent ANIL CHOUDHARY: Heard the parties. 2. The issue involved in this appeal is whether tax has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance, repair, completion and finishing services such as glazing, plastering, floor and wall tilling, installation of electrical fittings of an immovable property. 60% of the total amount charged for works contract. 5. Thereafter, vide budget 2014-2015, the amendment in Rule 2 A of Service Tax (Determination of Value) Rules, 2006 was made. Whereas the above category 2 and 3 were merged into a single category providing for taxable value as 70% of the gross amount. This was implemented w.e.f. 1.10.2014. 6. Further, vide Notification no.30/2012-ST, it is provided, where the recipient of service is a corporate entity, service tax is payable at 50% by the provider and 50% by the recipient /corporate entity. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduce the documents as called for. Further, observing that ST-3 Return has also been filed. No penalty is imposable under Section 77(2) of the Act and the penalty under Rule 77(1)(d) was set aside. 11. Being aggrieved, the appellant preferred the appeal before this Tribunal. 12. Ld. Counsel for the appellant urges that the court below has erred in not allowing the abatement for the material component under the admitted fact that the appellant have done work contract and or repair and maintenance work along with material. 13. In the adjudication order, the Asstt. Commissioner in para-9 had recorded the finding that as per Master Agreement with BSNL dated 20.03.2009, the work involved, Operation and Maintenance of Electromechanical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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