2013 (4) TMI 295

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ORDER The application seeks waiver of pre-deposit of service tax amounting to Rs. 2,36,80,916/- relating to the period 16th June 2005 to 31st March 2010 along with interest and penalties imposed under various sections. 2.1 Learned advocate for the appellant submits that they were undertaking execution of "interior designs", as designed by different architects. They were executing the work after ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lowing grounds : (a) During the relevant period, they have executed the orders worth about Rs. 20.29 crores. A part of these amounts was mentioned as due from sundry debtors but has not actually been received. (b) They have utilized/supplied goods valued about Rs. 13.11 crores while rendering the services and they have paid VAT under different schemes as applicable in respect of such goods. (c)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....id under the composite scheme and not for regular assessees. (f)  Referring to Board's Circular No. B-1/16/2007-TRU, dated 22-5-2007, he submits that any contracts which are treated as works contracts for purposes of levy of VAT/sales tax shall also be treated as works contract for purposes of levy of service tax. 3. Learned Commissioner (A.R.) reiterated the findings and reasoning of the C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ides and perused the records. 4.2 The Commissioner has confirmed the demand treating the amounts mentioned as "receivables" as service charges received by the appellant. This is erroneous as the service tax is liable to be paid on actual amounts received and not on amounts which may be receivable and not yet received. 4.3 Further, we find that the appellants have executed orders worth about Rs. ....