2015 (10) TMI 227

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....t out of the total amount of Service Tax demanded, Rs. 1,85,99,013/- relates to disallowance of the abatement of 67% under Notification No. 1/2006-S.T., dated 1-3-2006 for computing their Service Tax liability in respect of various civil construction activities. It is the submission that the applicant had been awarded a contract valued at Rs. 33.12 crore on Turn-Key Project by M/s. West Bengal Power Development Corporation Ltd., comprising of 'Erection, Commissioning and Installation Services' including construction of complex (civil construction). Even though they paid the Service Tax on the gross value of 'Erection and Commissioning Services', however, they had availed abatement against civil construction services. It is the submission th....

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....PS (OC-125), vide Contract No. WBPDCL/STPS/WS/E/189/4058, dated 22-9-2004, valued at Rs. 33.12 crore, comprising of various services including the services provided towards the construction of residential quarters, roads, bridges, etc., and therefore, as per the Board's Circular No. B-1/6/2005-TRU, dated 27-7-2005, the Service Tax would be leviable on the gross amount charged for the value of the Project. He submitted that the applicant had received Mobilization Advance of Rs. 13.17 crore (including TDS) from M/s. National Power Thermal Corporation on 7-11-2008 and 29-12-2008 respectively, against the services being provided for Bongaigaon Project (Code:"C-204"). However, the applicant did not pay the corresponding Service Tax at the time o....

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....hwanath Choudhury, Ex-CFO of the said Project, who in his statement, categorically stated that the applicant was awarded a single contract against which, they had taken the Cenvat credit. While in respect of commissioning and installation, they availed the abatement, but in respect of other services, they discharged the Service Tax on the gross value of the taxable services rendered. He also stated that on realizing their non-eligibility of the Cenvat credit taken, they paid the credit of Rs. 11,79,029/-, vide Challan No. 2249, dated 6-3-2013. As regards non-payment of Service Tax on construction of roads, bridges, residential quarters, etc., it is the plea of the applicant, they are having separate break-up of the value against these servi....