TaxTMI 
TaxTMI 
2019 (4) TMI 1008
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....Chandigarh (hereinafter referred to as "the Tribunal"), claiming the following substantial questions of law:- i) Whether the Hon'ble Tribunal can allow the party to retreat from their earlier stand of paying service tax under a certain category after claiming the benefit of abatement? ii) Whether the party can be allowed to approbate and reprobate on the same issue? 2. The facts, in brief, necessary for adjudication of the present appeal as narrated therein are that the assessee is engaged in commercial or industrial construction services, construction of complex services and works contract services. As per ST-3 returns filed by the respondent, during the financial years 2004-05 to 2007-08, they had received Rs. 19,79,78,934/- fo....
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....the service tax demand upto 30.5.2007 and the respondent was liable to pay the service tax demand of Rs. 84,37,992/- along with interest and penalty. 3. On the other hand, learned counsel for the respondent submitted that the respondent was never claiming refund in respect of the service tax already paid in view of the amendment made by the Finance Act, 2007 effective from 1.6.2007. Relying upon the judgment of the Supreme Court in Larsen & Toubro Ltd's case (supra), it was contended that no service tax was payable in respect of composite contract value prior to that date. 4. After hearing learned counsel for the parties, we do not find any merit in the appeal. 5. The respondent was providing the services of construction with materia....
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....ntractor are not looked into for any reason) by determining in different works contracts how much shall be the percentage of the total amount charged for the works contract, attributable to the service element in such contracts. It is this scheme and this scheme alone which complies with constitutional requirements in that it bifurcates a composite indivisible works contract and takes care to see that no element attributable to the property in goods transferred pursuant to such contract, enters into computation of service tax. 27 to 32 &....
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.... the assessment of central sales tax was found to be there. The Delhi High Court judgment unfortunately misread the aforesaid judgment of this Court to arrive at the conclusion that it was an authority for the proposition that a tax is leviable even if no rules are framed for assessment of such tax, which is wholly incorrect. The extracted passage from Mahim Patram's case only referred to rules not being framed under the Central Act and not to rules not being framed at all. The conclusion therefore in paragraph 36(2) of the Delhi High Court judgment is wholly incorrect. Para 36(2) reads as follows:- "(2) Service tax can be levied on the service component of any contract involving service with sale of goods etc. Computation of service com....
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....'s case (supra), we wish to add that so far as partnership firms are concerned, the Income Tax Act contains a specific provision in Section 189(1) which introduces a fiction qua dissolved firms. It states that where a firm is dissolved, the Assessing Officer shall make an assessment of the total income of the firm as if no such dissolution had taken place and all the provisions of the Income Tax Act would apply to assessment of such dissolved firm. Interestingly enough, this provision is referred to only in the minority judgment in M/s. Murarilal's case (supra). The impugned judgment in the present case has referred to Ellis C. Reid's case but has not extracted the real ratio contained therein. It then goes on to say that this is a case ....