2019 (1) TMI 503

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....NI KUMAR, TECHNICAL MEMBER Mr. Kuryan Thomas, Advocate For the Appellant Mr. P. Rajan, AR For the Respondent ORDER Per: P. ANJANI KUMAR Paulos Geogre Construction Co. Pvt. Ltd., the appellants, are engaged in civil construction works. The appellants were classifying the subject activity as works contract for the purpose of assessment under Kerala VAT. The appellant has been issued a SCN d....

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....tract. As accepted by the Commissioner, the work was supply and filling of sand and red earth, construction of two ponds and protection walls for the irrigation canal passing through the premises. Even going by the discussion given by the Commissioner, the service was a composite activity. In respect of other works undertaken by the appellants, he submitted that though the Commissioner has categor....

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.... the demands are not sustainable. 3. The Ld. AR for the Department has reiterated the findings of OIO. 4. Heard both sides and perused the records of the case. We find that in respect of the work categorized as "site formation and clearance, excavation, earth moving and demolition services". The appellants have produced a certification from VAT Authority in Annexure-D and VAT was charged accordi....