2015 (5) TMI 36

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....DER Per: R K Singh: Stay application along with appeal has been filed against Order-in-Original No. 20/2013/ST/JPR-I dated 3.4.2013 in terms of which a service tax demand of Rs. 3,16,48,319/- for the period March 2008 to December 2010 has been confirmed along with interest and penalties under the category of works contract service. The appellants have stated that they have already deposited Rs. ....

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.... 1.3.2003, Works Contract Composition Scheme as well as Rule 2A of the Service Tax [Determination of Value) Rules, 2006. They further added that if the value of the material is abated under Notification No. 12/2003-ST, the service tax liability would approximately be the amount which they have paid. It was also claimed that the demand is time-barred. 3. We find that particularly with regard to ex....

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....f Notification No. 12/2003-ST suffers from infirmity inasmuch as, apart from the provisions of Notification No. 12/2003-ST, even in terms of Section 67 of Finance Act, the assessable value of the service rendered does not include value of the deemed sale of goods involved in the composite contract. It also seems that in Annexure 5 and Annexure 6 of the appeal, the details of goods supplied in the ....