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2019 (2) TMI 1032
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.... compound wall, cement concrete road, electrification, sanitary fitting and repair work by M/s. Rajasthan State Warehousing Corporation as per agreement No. 11/2006-2007 dated 31.7.2006. The agreement required the appellants to complete the above mentioned works with material as well as labour. It can be seen from a plain reading of the construction agreement between the appellant and M/s. Rajasthan State Warehousing Corporation that the order for construction was a composite contract involving both labour and material. The department issued a show cause notice dated 18.10.2011 to the appellant alleging that he had not paid the service tax on the services provided by him to M/s. Rajasthan State Warehousing Corporation and thereby an amount ....
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....bour. It has been claimed that the appellant is entitled for abatement of 67% of the value of contract being in the nature of composite contract. The learned Counsel appearing for the appellant has placed a copy of TR 6 challan No. 00001/2007 dated 01.12.2007 which prima facie indicates payment of service tax amounting to Rs. 1,53,104/- towards their service tax liability. Learned Counsel has also placed copies of the profit and loss account for the concerned financial years, i.e. 2006-2007 and 2007-2008 and has tried to impress that the payment made by them vide above mentioned challan dated 01.12.2007 was for discharging the service tax liability of the amount received by them from M/s. Rajasthan State Warehousing Corporation and as per t....