2026 (5) TMI 199

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....are that the appellant are engaged in the erection, commissioning and installation service, Maintenance and Repair Service, for which they are registered with the Department. On scrutiny of their ST-3 returns for the period ending September 2010, it was noticed that the appellant had executed a project for the Delhi PWD in connection with Commonwealth Games, 2010 but failed to discharge appropriate service tax @ 4% on Works Contract Service (WCS) instead of they paid @ 2% during the said period. Consequently, differential tax of Rs.25,53,687/- along with interest and penalty was demanded by issuing a show-cause notice dated 19.09.2011. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they fil....

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....orks Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 when the applicable rate of service tax was 4%, thus differential service tax demand of 2% under the Works Contract Composition Scheme. Even though, the appellant had placed on record the Consortium Agreement dated 29.08.2009, the same was ignored and the differential service tax was confirmed with interest and penalty. He has referred to the Invoices No.5565 dated 29.09.2010, No.3598 dated 30.07.2010, No.3597 dated 30.07.2010 and No.5566 dated 29.09.2010 enclosed with appeal paper book which would clearly show that the appellants have excluded the value of the goods supplied in the course of providing taxable services on which VAT has been paid and service tax was pa....

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....f the appellant, M/s. Bajaj Electricals Limited and M/s. CBM Industries Limited. The scope of works are as follows:- (i) 3 M India Ltd supply of 3M Film and VHB Tapes to the parties for all the signage's awarded under the Tenders No NIT No.67/EE/PWD M-112/09-10; (ii) Bajaj Electricals Ltd Purchase of Input Material for manufacture of Sign Boards and structure and fabrication, erection and installation of sign boards at the sites, including completion of Civil Work for road signage awarded under the PED Tenders No 67/EE/PWD M-112/09-10; (iii) CBM Industries Ltd Purchase of Input material for manufacture of sign boards for the road signage awarded under the PWD Tenders 67/EE/PWD M-112/09-10. 8. Being consorti....