9911796707
TMI Blog2024 (11) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... w of this provision the value of land is not includible and service tax demand on this ground is not sustainable on merit. Submission of the learned Chartered Accountant that the demand is hit by limitation - We find that the show cause notice was issued invoking the extended period. As regard the facts of the case the appellant was registered with Service Tax Department and in respect of the same works contract service , they have been paying the service tax on declaring all the details in their ST-3 return. Even the value of land was also disclosed in the return. Therefore, there is no suppression of fact on the part of the assessee, all the transactions were recorded in the records. All the books were regularly audited by the statutory a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service portion in the execution of a works contract in terms of legal provision of Rule 2A(i) of Service Tax (Determination of Value) Rules, 2006. Therefore, on merit itself demand of Rs. 3,36,748/- is not sustainable. 2.1 Without prejudice, he submits that the demand is also not sustainable on the ground of limitation, as there is no evidence of fraud or collusion or willful misstatement or suppression of facts or violation of any of the provisions of law with intent to evade payment of service tax on their part. Hence, in terms of proviso of Section 73 (i) of Finance Act, 1994, as applicable up to 13.05.2016, the show cause notice was required to be served within 18 months from the relevant date. This demand is for the period 01.04.2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purposes of this clause,- (a) gross amount charged for the works contract shall not include value added tax or sales tax, as the case may be, paid or payable, if any, on transfer of property in goods involved in the execution of the said works contract; (b) value of works contract service shall include, - (i) labour charges for execution of the works; (ii) amount paid to a sub-contractor for labour and services; (iii) charges for planning, designing and architect's fees; (iv) charges for obtaining on hire or otherwise, machinery and tools used for the execution of the works contract; (v) cost of consumables such as water, electricity, fuel used in the execution of the works contract; (vi) cost of establishment of the contractor rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... land. In view of this provision the value of land is not includible and service tax demand on this ground is not sustainable on merit. 4.1 As regard the submission of the learned Chartered Accountant that the demand is hit by limitation, we find that the show cause notice was issued invoking the extended period. As regard the facts of the case the appellant was registered with Service Tax Department and in respect of the same works contract service , they have been paying the service tax on declaring all the details in their ST-3 return. Even the value of land was also disclosed in the return. Therefore, there is no suppression of fact on the part of the assessee, all the transactions were recorded in the records. All the books were regular ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
