2023 (9) TMI 356

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....u For the Respondent : Mr.R.Nandakumar, Senior Panel Counsel, assisted by M/s.S.Ragaventhre, Junior Standing Counsel ORDER This writ petition is filed challenging the Assessment order, dated 22.03.2023. 2. Heard Mr.N.Sudalaimuthu the Learned Counsel appearing for the petitioner and Mr.R.Nandakumar assisted by Ms.S.Ragaventhre. With their consent, the writ petition is taken up for final....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s, construction of Government schools and Government Polytechnic, etc. The relevant provision for imposing the service tax for works contract is under Rule 2(ii)(A) of Service Tax (Determination of Value) Rules, 2006, wherein it states that the "(A) in case of works contract entered into for execution of original works, service tax shall be payable on forty percent of the total amount cha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent has imposed 100% service without invoking the Rule and Notification stated supra, this Court is inclined to interfere with the impugned Assessment order, dated 22.03.2023. 6. Therefore, this Court is inclined to quash the assessment order. The petitioner is directed to submit his reply, within a period of two weeks, from the date of receipt of a copy of the order. Thereafter, the resp....