2025 (3) TMI 627

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vators and also in the business of supply, erectioning, commissioning and installation of the same and also the repair and maintenance of lifts and elevators. The appellant is registered with Service Tax. The appellant normally enters into contract with its customers for supply, erection, installation and commissioning of elevators at customers premises where contract is for both supply of material and labor and the title of the material supplied gets transferred to client. Revenue sought certain details from the appellant through letter dated 25.08.2015 in respect of practice of assessment followed by the appellant during the financial year 2014-15. For the financial year 2014-15, appellant filed their two ST-3 returns on time. Appellant s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rs. 15,15,08,150/- and imposed equal penalty. Aggrieved by the said order, appellant is before this Tribunal. 2. Heard the learned counsel for the appellant, learned counsel for the appellant has submitted that with effect from 01.07.2012 Rule 2A of Service Tax (determination of value) rules, 2006 were amended and as per amended rule value of Service portion in execution of works contract is the gross amount charged for works contract minus the value of property in goods transferred during the execution of said works contract and submitted that same rule provides that the value adopted for the purpose of payment of value added tax is to be treated as value of the property in goods transferred in the execution of said contract and that they....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eard the learned Authorized Representative who has supported the impugned Order-In-Original. 4. We have carefully gone through the record of the case and submissions made. We have also gone through the earlier final order and the orders passed as a consequence of the matters remanded by this Tribunal. We have also gone through the final order of this Tribunal bearing no. A/85585-85587/2020 dated 13.03.2020 wherein Paragraph 7 and 11 this Tribunal has dealt with issues for the earlier period. For the sake of ready reference, we reproduce Paragraph 7 , 11 and 13 of the said final order dated 13.03.2020 below : "7. Furthermore, the direction of the Tribunal, while remanding the matter to original authority, to examine the discharge of VAT l....