https://www.taxtmi.com/highlights?id=78143 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. en-us Wed, 05 Jun 2024 08:14:15 +0530 Wed, 05 Jun 2024 08:14:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78143 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. Highlights Service Tax Wed, 05 Jun 2024 08:14:15 +0530 https://www.taxtmi.com/highlights?id=78143