2018 (3) TMI 1325

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....a Appellate Tribunal at Bengaluru (Belagavi Camp) dated 13.04.2016 in S.T.A.No.1743/2014.   2. The appellant is an engineer and contractor engaged in the business of execution of civil works contract. The assessee has filed monthly return for the period January, 2009 declaring the taxability and thereby admitted the output tax and claimed input tax deduction. The Assessing Officer concluded the reassessment under the Regular Scheme as the assessee had shifted from composition scheme to regular VAT scheme during the relevant period. This assessment order was revised by the Joint Commissioner of Commercial Taxes (Enforcement), North Zone, Belagavi, exercising the powers under Section 63-A of the KVAT Act, for the reason that voluntari....

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....estion the levy of tax on the materials such as steel and cement supplied by the contractee to the contractor for use in the execution of works contract. SMR authority while concluding the assessment under the composition scheme again added tax under Section 3(2) on the goods supplied by the contractee to the contractor as URD purchases which is wholly unjustifiable. Tribunal without addressing on this point proceeded to reject the appeal confirming the order of the revisional authority. Accordingly, he seeks for setting aside the impugned judgment and order and to remand the matter to the Tribunal. 5. Learned AGA appearing for the revenue justifying the impugned judgment and order submitted that the SMR authority was right in invoking t....