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TMI Blog2024 (7) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... - CESTAT MUMBAI] , wherein the Bench has held ' the fact of paying Service Tax at the composition rate in the returns filed by them, is enough indication to show that they have opted for payment under the Works Contract Composition Scheme.' The Adjudicating authority is directed to first verify as to whether the Appellants have paid Rs.58.88 Lakhs as claimed by them for which the Appellant would be given an opportunity to file the documentary evidence. Further, if Rs.60.00 Lakhs is taken as payable and Rs.58.88 Lakhs is taken as paid, the balance Rs.1.12 Lakhs also is required to be paid, along with interest. In respect of Rs.22,92,514/-, which is short paid as per the Order-in-Original, the Ld.C.A. has submitted C.A. s Certificate. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is before the Tribunal. 2. The Ld.C.A. submits that for the ongoing projects after the Works Contract Services were notified, the Appellants have started paying Service Tax on composition scheme. Admittedly while providing their service, both goods and services are involved. There is no dispute that such service would fall under the category of Works Contract Service . He submits that the only objection of the Department is to the effect that the Appellants have not filed their option letter for switching over from Construction of Commercial Complex Service to Works Contract Service . He relies on the case of law of M/s. ABL Infrastructure Pvt.Ltd. vs. Commissioner of Central Excise, Nashik [2015 (2) TMI 801 CESTAT MUMBAI] wherein it has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellants have themselves stated that the actual liability would amount to Rs.60.00 Lakhs and not Rs.70.00 Lakhs as was demanded in the Show Cause Notice. As per the details noted in the Order-in- Original, the Appellants have submitted that they have paid Rs.58.88 Lakhs and in view of their own admission, the balance amount of Rs.1.12 Lakh is still required to be paid by the Appellant. He submits that for the purpose of verification as to whether Rs.58.88 Lakhs has been paid as claimed by the Appellant and also to verify as to whether the balance amount was paid by the Appellant, the matter requires to be remitted to the Adjudicating authority. 7. Heard both sides and perused the documents and the Appeal papers. 8. We find that the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.10,53,869/-. This is subject to the Appellant paying Rs.60.00 Lakhs as per their own calculation, once they are duly verified and admitted by the Adjudicating authority. 10. We direct the Adjudicating authority to first verify as to whether the Appellants have paid Rs.58.88 Lakhs as claimed by them for which the Appellant would be given an opportunity to file the documentary evidence. Further, if Rs.60.00 Lakhs is taken as payable and Rs.58.88 Lakhs is taken as paid, the balance Rs.1.12 Lakhs also is required to be paid, along with interest. 11. At this juncture, the Ld.C.A. has submitted that probably they would have paid this amount also while they were litigating before the Tribunal. This fact also has to be verified and confirmed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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