2025 (8) TMI 865

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....rvice Tax of Rs. 7,97,18,743/-. The appellant submitted detailed documentary evidence to the effect that they were carrying on Works Contract including supply of goods as well as service. The Adjudicating Authority has dropped the major portion of Service Tax demand and has confirmed the demand of Rs.7,78,151/-. Being aggrieved, the appellant is before the Tribunal. 2. The Learned Advocate appearing on behalf of the appellant submits that the Adjudicating Authority has followed Rules 2A (ii) of the Service Tax Determination of Value Rules, 2006, whereas the appellant has supplied the goods whose value is more than 60% abatement granted by the Adjudicating Authority. Therefore, in their case, Rule 2A(ii) of Service Tax Determination of Va....

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....ce No. 3090 dated 03.02.2017, the value of service is only to the extent of 5,96,156/-. Thus, it is seen that in respect of the above invoices, the value of goods supply is more than Rs.1.08 Crores, which has been taken as service portion to confirm the demand. The value of service is only to the extent of Rs. 5,96,156/-. Since VAT has been paid on the sale of goods, no Service Tax demand can be sustained on these Invoices for the goods supplied. 11. We also find that the turnover of the appellant is less than Rs.10 lakhs for the period 2016-17, even if the service portion of Rs. 5,96,156 is considered as part of the turnover. Therefore, in the normal course, Service Tax while would be payable on this amount. However, in view of the thre....

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....bereturned 4. um aticableto I will only be reconised. Authorised Signatory. Günden. Detporlowo Suli Kum Bring Directo Sell Generated manice Document 2 63 TAX INVOICE CANDELA ENTERPRISES PVT. LTD. LUV KUSH TOWER, EXHIBITION ROAD, PATNA - 800 001. PHONE : 0612 2320305 mail: [email protected] T.I.N. VAT - 10100685079 3086 17.01.17 DATE : 1/S BUILDING CONSTRUCTION DEPARTMENT LECTRICAL WORKS DIVISION NO. - 1 ATNA IHAR INV NO. CHALLAN NO. DATE : PP/GR/RR NO. DATE : P.O. /O.D. NO. G.P. No. VIDHAN SABHA STREET LIGHT PROJECT HROUGH RANSPORT NO. DESCRIPTION UNIT QUANTITY RATE AMOUNT 1 90W STREET LIGHT LED EACH 130.00 14,086.95 18,31,303.50 2 150W STREET LIGHT LED EA....