2015 (11) TMI 476

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...., Technical Member For the Petitioner : Shri B. Venugopal, Advocate For the Respondent : Shri S.K. Singh, Commissioner(AR) ORDER Per : ARCHANA WADHWA After dispensing with the condition of predeposit, we proceed to decide the appeal itself. 2. The appellant was engaged in the activity of commercial or industrial construction and was discharging its service tax liability. There is....

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....re the Commissioner that if the demand under the said works contract service is quantified properly by extending the various benefits available to them under the law, the same would result in dropping the entire demand inasmuch as they have paid much more duty under the construction service. The appellants accordingly drew the attention of the adjudicating authority to the fact that some of the co....

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....t of excluding the value of the materials used in providing the said service, he observed that the appellants have not placed documentary evidences in shape of bills, invoices etc. before him. 6. The appellant's contention is that during the period in question, they were admittedly discharging the tax liability under the category of commercial or industrial construction services. As such, the q....

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....vice provided to payment of service tax in respect of the said works contract and the option so exercised shall be applicable for the entire works contract and shall not be withdrawn until the completion of the said works contract. As such, it is seen from the said Rule that the option has to be exercised by the assessee who wants to discharge the service tax liability under the said category. In ....