TaxTMI 
TaxTMI 
2019 (9) TMI 463
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....lant Shri G. M. Sharma, Authorised Representative for the Respondent ORDER Per: Mr. Ashok Jindal The appellant is in appeal against the impugned order wherein differential amount of service tax has been demanded from the appellant. 2. The facts of the case are that the appellant is registered with the service tax department under the category of "Commercial or Industrial Constructio....
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....ause notice was issued to the appellant for short payment of service tax which is required to be paid alongwith interest and penalty was also proposed to be imposed. The matter was adjudicated, demand of service tax alongwith interest was confirmed and penalty was also imposed. Against the said order, the appellant is before us. 3. The Ld. Consultant appearing on behalf of the appellant submits....
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....- As it is a fact on record that the appellant is paying VAT on the works contract amount, in that circumstances, the appellant has rightly paid service tax @2% of the value of works contract. In that circumstances, we hold that the appellant is not required to pay further service tax on their activity and whatever service tax has been paid by the appellant is the correct payment of service tax....
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....ny. 4)Total value of the works contract in respect of which bill has been presented by the dealer(works contractor) 5 Total amount of the bill in respect of which payment is being made 6 Amount of tax deducted 7 Name of the Treasury in which the amount deducted has been deposited Midas-care Pharmaceuticals Pvt Ltd V.P.O Bathu Teh Haroli Dist Una Vinum Architects & ....