2019 (2) TMI 481

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....har & Shri G. Prahlad, Advocates for the Respondent. ORDER Per: M.V. Ravindran 1. These two appeals are filed by the Revenue against the Orders-in- Appeal No. 38 & 39/2009 (H-II) S.Tax dated 20.07.2009. 2. Heard both sides and perused the records. On perusal of records, it transpires that the issue is regarding taxability of the amount received as consideration by the respondent herein, dur....

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....e eligible for Notification No. 17/2005-ST dated 07.06.2005. The adjudicating authority did not agree with the contentions so raised and confirmed the demands raised along with penalty. The first appellate authority, on an appeal by assessee, held that the assessee was correct in his contention that the activity undertaken by them would fall under the category of "construction of transport termina....

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....mits that the said agreement is nothing but a works contract and specifically takes us to various clauses in the agreement. It is his submission that the contract/agreement is for supply and installation of reinforced cement concrete pipes as also for construction of embankment for approach roads for which materials were procured by the assessee. He submits that during the relevant period the resp....

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....rials like pipes, concreting items like cement, coarse aggregates, fine aggregates, etc. The respondent/assessee and M/s RIL has considered this as a works contract and RIL has deducted an amount as TDS towards VAT on composition scheme as required under APVAT Act, 2005. The certificate produced by the respondent's counsel indicates so. In our view, since the contract entered by the respondent wit....