2023 (9) TMI 356

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....umar, 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 disposal at the admission stage itself. 3....

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....nment 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 charge for the works contract." As per the said rule, if....