2024 (3) TMI 497

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s of erection, commissioning and installation services and a specific intelligence was collected to the effect that the appellant also engaged in providing taxable services on execution of agreements with Meghalaya State Electricity Board, Shillong for erection work on re-conductoring, feeder bifurcation and construction of new feeder and did not pay appropriate service tax on the amount received from the said service recipient. Moreover, the appellant joined the investigation and produced the documents, but a show-cause notice was issued to the appellant as mentioned in Para 7 (c) of the Show-cause notice wherein on the following services provided by the appellant, the service tax was payable of Rs.23,31,723/-. For better appreciation, the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mount of service tax and as per show-cause notice Para 7 (c) [extracted above], they were required to pay service tax on the said amount. Therefore, they have rightly paid the service tax. 5. Heard the parties and considered the submissions and we have also gone through the Work Order, which is placed on behalf of the appellant and for better appreciation of the facts and circumstances of the case, a part of the contract price here wherein the Revenue understood the service charge and service tax, is extracted herein below : As per the contract, the appellant was entitled for service charge on execution of work, which has been treated by Departmental Officers as service tax, this is the negligence on the part of the investigating offi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... No Price component Amount Remarks. 1 Value of service 22860026 LOA was issued on 28.02.2006 and 2 Service tax 2331723 service tax was indicated at per applicable rat @10.2% on the date of LOA. Total 2,51,91,749 d) The said noticee had realized taxable value amounting to Rs. 2,28,60,026/- on 31.03.2010 as reflected in the TDS certificate (Form 26AS of the Income Tax Deptt.) with Document 2 3.0 3.1 CONTRACT PRICE: We agree to pay the Joint Venture a total sum of Rs. 2,51,91,749.00 (Rupees Two crores fifty-one lakhs ninety-one thousand seven hundred forty-nine) only, as the contract price for the entire scope of work under this contract. The break-up of the above contract pri....