https://www.taxtmi.com/caselaws?id=244488 Waiver of balance pre-deposit was considered in an appeal on valuation of composite works contracts and the availability of the composition option under the service tax valuation rules. The record showed that VAT had been paid on materials used in civil construction and service tax had already been discharged at 4% through the composition route for the civil works component. The Tribunal noted a prima facie force in the Revenue's objection that composite contracts for design, supply, erection, commissioning and installation could not be bifurcated under the applicable rules, while also noting payment under the same rule. The appellant was directed to deposit 20% of the tax demanded; on deposit, the balance demand, interest and penalties were waived and recovery stayed. en-us Wed, 23 Jan 2013 00:00:00 +0530 Thu, 27 Feb 2014 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244488 Waiver of balance pre-deposit was considered in an appeal on valuation of composite works contracts and the availability of the composition option under the service tax valuation rules. The record showed that VAT had been paid on materials used in civil construction and service tax had already been discharged at 4% through the composition route for the civil works component. The Tribunal noted a prima facie force in the Revenue's objection that composite contracts for design, supply, erection, commissioning and installation could not be bifurcated under the applicable rules, while also noting payment under the same rule. The appellant was directed to deposit 20% of the tax demanded; on deposit, the balance demand, interest and penalties were waived and recovery stayed. Case-Laws Service Tax Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244488