2017 (3) TMI 468

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....r the Appellant Shri A. Cletus, ADC (AR) For the Respondent The facts of the case are that appellants, engaged in providing Works Contract Service, filed declaration in Form VCES-1 under Service Tax Voluntary Compliance Encouragement Scheme, 2013 declaring the tax dues is Rs. 27,39,800/- for the period April 2001 to March 2012. Original authority rejected the VCES application in terms of sec....

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....8-2010, the issue concerned only non-discharge of service tax liability in respect of the works contract service provided by them to individual flat buyers. However, in respect of the matter at hand, they had received reimbursement of money towards the cost already incurred in part completion of the project from their partner M/s. Chennai Integrated Construction Company and therefore the issues ar....

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.... appellant for the Works Contract Service provided by them. Hence it cannot be said that the earlier dispute was different from that of the present. He also drew attention to the decision of Hon'ble High Court of Calcutta in Durgapur Diesel Sales & Service Vs Supdt. of ST & CE, Durgapur - 2015 (38) STR 1129 (Cal.), where the Hon'ble High Court distinguished Frankfinn Aviation Services Pvt. Ltd. ju....

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....ne and the same. I do not find merit in this proposition. The service carried out during the material period was also works contract service only, the only difference being that for the earlier period, value of taxable service was received directly from the individual flat buyers. However, in the instant case, since they had to suspend the project midway and sought the help of their partner, th....