TaxTMI 
TaxTMI 
2019 (5) TMI 227
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.... discharging service tax under the category of Works Contract Service with effect from 01.06.2007. During the audit of accounts of their clients M/s. Rane Brake Linings Ltd., Tiruchirapalli, M/s. Rane (TRW) Steering Systems, Viralimalai and M/s. Rane Engine Valve Ltd., Viralimalai, it was found that the appellants had provided Construction Services to them during the period 2005-06 to May, 2010 and received payments of which appropriate service tax was not discharged. The department was of the view that these services would fall under CICS for the period from 16.06.2005 onwards. Show-cause notices were issued proposing to demand service tax for such period under CICS. After due process of law, the original authority confirmed demand, intere....
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....w that there was sale of materials to the service recipients. In fact, the appellants had used their own materials in the contract. The appellants had claimed abatement on the value of materials as per Notification No.15/2004 and Notification No.1/2006. This was wrongly denied stating that appellant did not produce documents to show sale/supply of materials. All this would go to show that the contracts were composite in nature involving both supply of materials and provision of labour. 5. In respect of M/s. Rane Engine Valves Ltd., the Commissioner (Appeals) has allowed abatement in respect of certain works and disallowed abatement for certain works stating that these are services simplicitor. Similarly, in the case of M/s. Rane TRW Steer....
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....hat the appellant had not furnished all particulars before Commissioner (Appeals). The confirmation of demand is legal and proper. 8. Heard both sides. 9. From the impugned order, what comes to fore is that the LAA has found that in some cases both labour and materials have been supplied. However, in some cases, other contract services, for example, those rendered to M/s. Rane Brake Linings Ltd., M/s. Rane (TRW) Steering Systems and M/s. Rane Engine Valve Ltd., the Commissioner (Appeals) has found that the appellants concerned have not supplied sufficient evidence in support of their claim that contracts were in fact composite in nature. At the same time, the learned advocate has drawn our attention to the written submissions made by th....