2013 (12) TMI 1276

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.... The applicant is a civil contractor who has been executing civil works for oil companies. Initially, he was not paying service tax on such services because an association of civil contractors were resisting the levy of tax by filing writ petition before the Hon'ble High Court. But some time later, since the applicant was not aware of the outcome of the writ petition, he took out registration for ....

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....nce to a statement given by the applicant before the Central Excise officers. It appears that the applicant was not properly guided in the matter. From the initial payment of tax that is made by the applicant, it is clear that he has opted for works contract scheme. The consultant for the applicant submits that the value has to be split into two periods i.e. July 07 to March 08 when rate of tax @ ....