9911796707
TMI Blog2022 (11) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The issue involved is whether the Works Contract service received by the appellant pertains to original work in terms of Rule 2A(ii)(A) of Service Tax (Determination of Value) Rules, 2006 or is it classifiable under clause B(ii) of Rule 2A ibid as claimed by Revenue? 3. During the financial year 2015-16 the appellants have received the works contract service and the respective service providers raised bills for the work done by them by charging Service tax @ 40% of the value of services in terms of Rule 2A(ii)(A) ibid and paid 50% of the service tax of that 40% in terms of notification No.30/2012-ST dated 20.6.2012. The balance 50% of the aforesaid 40% is to be paid by the appellant as recipients of service. As per Revenue, during aud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the total amount charged for the works contract; (B) in case of works contract, not covered under sub-clause (A) including works contract entered into for, - (i) maintenance or repair or reconditioning or restoration or servicing of any goods; or (ii) maintenance or repair or completion and finishing services such as glazing or plastering or floor and wall tiling or installation of electrical fittings of immovable property, service tax shall be payable on seventy per cent. of the total amount charged for the works contract". Explanation 1. - For the purpose of this rule,- (a) "original works" means- (i) all new construction; (ii) all types of additions and alterations to abandoned or damaged structures on land that are requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are pertaining to new construction/original work or otherwise. Both the authorities below were required to separate the grain from the chaff in the instant case. Except for extracting the table of the 'Works in issue' and thereafter denying it by not treating it to be original work the authorities below have not discussed it anywhere. Although it was the specific case of the appellant before the learned Commissioner that the Adjudicating Authority has not discussed in detail as to how these works contracts are not covered under the definition of original work and by merely reproducing the bill number and name of service provider it has been held by the said authority that the demand raised is correct but the learned commissioner without go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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