2015 (11) TMI 329

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....ding the differential service tax liability on the services rendered by the appellant during the period 2008-09 under the category of works contract services. 4. Learned C.A. would take us through the entire case records and submit that the lower authorities have erred in confirming the demands raised by them. It is his submission that the appellant had opted for discharging the service tax liability on the works contract services by opting to pay the taxes under Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 (herein after referred to Composition Scheme) and has paid tax @ 4.12% but after claiming the deduction of the same from the entire contract value. It is his submission that the appellant had reduced th....

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....s contract shall be the sum,~ (a) Including- (i) the value of all goods used in or in relation to the. execution of the works contract, whether supplied under any other contract for a consideration or otherwise; and (ii) the value of all the services that are required to be provided for the execution of the works contract;  (b) excluding-  (i) the value added tax or sales tax, as the case may be, paid on transfer of property in goods involved; and  (ii) the cost of machinery; and tools' used in the execution of the said works contract except for the. charges for. obtaining them on hire: PROVIDED that nothing contained in this Explanation shall apply to a works....