2018 (5) TMI 1359

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....n furniture, wooden partition, tiling, glazing, false ceiling, POP, brick work, plastering, plumbing and similar other services in relation to building or civil structure. The case of the Revenue is that, the appellants were providing various interior services such as wooden partition, plastering, painting, civil work, joinery items, floor and wall tiling and other similar services in respect of building or civil structure or part thereof. The appellant executed those works on item rate contract basis which include the cost of material also. As per the Revenue, value of the material used by appellant is not separately indicated in various invoices and service tax was charged on the invoice value, after availing abatement of 67% to which the....

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....osition Scheme for Payment of Service Tax) Rules, 2007, the liability was 2% of the gross amount charged upto 28.02.2008 and 4% from 01.03.2008 onwards. While availing the benefit of composition scheme it was open to the appellants to avail Cenvat credit of capital goods and input services. It is matter on record that from 01.06.2007, the appellant paid service tax at the applicable rate on 33% of the value and in terms of Works Contract services, the appellant is required to pay only 33% of the value of services provided. Therefore, in that circumstance, demand in Appeal No. ST/4075/2012 is not sustainable. With regard to Appeal No. ST/58235/2013, it is his submission that demand is for the period from October 2007 to March 2009 for whi....