9911796707
TMI Blog2024 (8) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... iesel, VAT has also been paid. In that circumstances, on the value of Diesel, which has been supplied by the appellant, the same cannot be included in the taxable value of service provided by the appellant and if the said amount for supply of Diesel is taken into consideration, the demand on account of differential figure in the balance sheet and the ST-3 Returns, is not sustainable - It is further noted that the sale amount of Rs.85,674/- is also found short paid by the appellant, which relates to Renting Immovable Property Service, which the appellant has admitted and paid. Therefore, the said demand of Rs.85,674/- is confirmed against the appellant. Service tax on composite work order at the rate of 12.36% or 4% or 2%? - HELD THAT:- The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 2010-11, he replied that some of the services provided by the appellant was not taxable. On scrutiny of the balance sheet and ST-3 Returns relating to the said period, the Department found that there is a difference of value shown in the balance sheet and ST-3 Returns and according to the Department, the appellant made short payment of service tax on such differential value. Revenue also found from the Trial Balance that the appellant has received some amounts as rent in the name and style of Mahindra Rent Vishal , which is nothing but the income from renting immovable property attracting service tax amount to Rs.85,674/-. 2.1 A show-cause notice dated 09.08.2012 was issued to the appellant by invoking extended period of limitation to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of various telecommunication equipments thereon for the connectivity of the mobiles and telephones. In addition, during the period 2007-08 and 2008-09, the appellant was carrying out electrical and technical maintenance work also including preventive maintenance work, breakdown maintenance work, field management work of electrical infrastructure and installation of equipments within the towers premises. The appellant had to provide Uninterrupted Electricity Supply Though, the appellant was required to pay service tax@ 4% and/or 2% under the Composite Work Scheme of the gross value received, the appellant had paid service tax on the said work contract service and maintenance service@ 12.30% which was in excess of their liability which ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, the demand on account of differential figure in the balance sheet and the ST-3 Returns, is not sustainable. 8. We further take note of the fact that the sale amount of Rs.85,674/- is also found short paid by the appellant, which relates to Renting Immovable Property Service, which the appellant has admitted and paid. Therefore, the said demand of Rs.85,674/- is confirmed against the appellant. 9. With regard to payment by the appellant at the rate of 12.36% or 4% or 2%, the service tax is payable under the composite work order, which has been paid, no demand is sustainable against the appellant. No penalty is imposable on the appellant in the facts and circumstances of the case. 10. In view of the above observations, we set aside the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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