2014 (3) TMI 143

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..... COMMR.) ORDER Per Dr. D.M. Misra; This is an Application seeking waiver of predeposit of service tax of Rs.88,47,922/- and equal amount of penalty imposed under Section 78 and penalty imposed under Section 76 (not quantified), of the Finance Act, 1994. 2. At the outset, ld. Chartered Accountant for the Applicant submits that during the period, July, 2005 to April, 2008, they had made....

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....entire contract of supply of 4 nos. of cranes were considered as goods and appropriate customs duty had been discharged, therefore, no service tax be leviable on the same. Further, he has argued that in the event, the said transaction is not treated as 'sale', the same may be considered as 'works contract' and levy of service tax on 'works contract' had been introduced with effect from 01.06.2007.....

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....sale' would not be applicable. Rebutting the argument of the ld. CA that service tax cannot be levied, once customs duty has been paid on the entire value of the goods imported, the ld. AR has submitted that as per the Valuation Rules, even though the value relating to erectioning and commissioning are included in the scope of the assessable value of the imported goods, that cannot be itself a gro....

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....bber Tyred Cranes. The ld. AR for the Revenue has not disputed that applicable customs duty had been discharged on the entire contractual value at the time of import of the said 4 numbers of cranes, which were later commissioned in the premises of the Applicant. We have considered the submission of the ld. AR that an opinion had been obtained by the Applicant from the Government of West Bengal, Co....