2018 (3) TMI 704

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....cate - for the Appellants Shri G R Singh, DR - for the Respondent ORDER Per: B Ravichandaran The appellant is engaged in civil construction activity and has undertaken construction of commercial mall in pursuance of Letter of intent dated 13.7.06 for M/s. Aereness Gold Souk. The present proceedings are with reference to Service Tax liability for such construction. The Revenue held a vi....

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....ce Tax availing composition scheme in terms of Works Contract Rules, 2007. We have examined the impugned order which holds that the appellants are liable to Service Tax under CICS. Abatement in taxable value has been provided by lower authorities in terms of Notification No.1/2006 ST dated 1.3.06. 3. We have perused a Letter of intent which is subject matter of present dispute. It is clear that....

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....aying the Service Tax at the rate specified in section 66 of the Act, by paying an amount equivalent to 2% of the gross amount charged for the Works Contract. We note that "term gross amount charged" was subject of interpretation by Larger Bench of the Tribunal in Bhayana Builders Vs. CST, Delhi [2013 (32) STR 49 (Tri-Del)] In the context of Notification 1/2006, the Tribunal held that expression "....