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of AT considered the determination of gross amount for service tax u/r Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007. Issue was inclusion of equipment and materials value in determining 'gross amount' for service tax levy. Appellant had 2 contracts with WBPDCL. CBEC Circular clarified that value of goods supplied u/s Contract I not included in gross value for service tax u/s composition scheme for Contract II. Appellant correctly paid tax for Contract II. Penalty proceedings deemed unsustainable, hence no penalty imposed. Impugned demand set aside, appeal allowed.
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