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Consult Construction

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Central Excise - liability towards National Calamity Contingent Duty (NCCD) of a assessee, which is exempted from payment of Central Excise Duty under the CEA, 1944 - whether, even though the NCCD is in the nature of an excise duty, its incidence being on the product, rather than on the value of the excise duty, that itself would make any difference to the applicability of the NCCD to excise exempt units.

HELD – the NCCD is in the nature of excise duty. It has to bear the same character as those respective taxes to which the surcharge is appended. NCCD will not cease to be an excise duty, but is the same as excise duty, even if it is levied on the product. Thus, when NCCD, at the time of collection, takes the character of a duty on the product, whatever may be the rationale behind it, it is also subject to the provisions relating to excise duty, applicable to it in the manner of collection as well as the obligation of the taxpayer to discharge the duty.

Once the excise duty is exempted, NCCD, levied as an excise duty cannot partake a different character and, thus, would be entitled to the benefit of the exemption notification. The exemption notification also states that the exemption is from the “whole of the duty of excise or additional duty of excise” - the appellant would not be liable to pay the NCCD – the impugned High Court Order is set aside and assessee appeal is allowed.


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  • Consumers will get half a percent tax relief in case of payment through digital mode except for specified articles like cement, steel, coal, diesel, petrol, kerosene, motor vehicle, pan masala, tobacco products. This arrangement will operate till the time GST is implemented.


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Gujarat Sales Tax Act - Section 2(29) – Rule 44 - sale price – set-off – packaging material - works contract for supply and installation of machinery - levy of tax on performance test/inspection of goods treating the same as part of sale price – admissibility of set off on packing materials used for delivery of the product

  • HELD - sale price means the amount of valuable consideration paid or payable to a dealer for any sale made including any sum charged for anything done by the dealer in respect of the goods at the time of or before delivery thereof other than the cost of insurance for transit or of installation when it is separately charged.
  • In the present case, the test performed for the inspection was neither done by the assessee nor was charged by the assessee and would therefore not be included in the expression “any some charged for anything done by the dealer in respect of the goods” - when there is no independent sale of packing material but the value of the packing material goes into determining the value of the goods sold, the deeming fiction provided under Section 6(C) of the Act would apply and even the value component of packing material would be taxed at the same rate as the goods themselves
  • Rule 44 envisages the drawback, set off, or refund of tax at prescribed rates of purchase of goods sold in course of intra-state trade etc. In the present case, such conditions are satisfied and therefore the set off would be available – Tribunal order is upheld and revenue appeal dismissed
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Service Tax – demand of service pertaining to construction of railway sidings and sinking of the mine shaft – mining service - Commercial and Industrial Construction services – levy of tax on advances

HELD - advances made cannot be subject to tax if such advances are adjusted against dues for rendering of service as that would amount to double taxation - in the light of entry to tax 'mining service' by section 65(105)(zzzy) of Finance Act, 1994 with effect from 1st June 2007 which was intended to cover all activities relating to mineral exploration and extraction under one head as a consolidation entry, the actual sinking of a shaft cannot be treated as 'site formation and clearance service' but as related to excavation of mineral from the mine. Consequently, the demand for the disputed period is not valid

  • The Railway Act, 1989 provides for railways with public investment and private investment and both function under the same statute – therefore, railway sidings built by the appellant fall within the exclusionary portion of section 65(25a) and are outside the ambit of taxation - liability to tax on the labour portion of work executed is confirmed – assessee appeal partly allowed
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Government Of National Capital Territory of Delhi, Finance Department

No. DTT-x020/18/2016-W-113-O/o CTT/dsVI/281, New Delhi Dt. 29.08.2016


For, All Delhi Government Departments/Directorates/PSUs/Corporations/Boards/Authorities

  • It is to bring to the kind notice of all that Section 36A of the Delhi Value Added Tax Act, 2004 requires every person, other than an individual or HUF, at the time of making payment or credit to a contractor, to deduct TDS © 4%, if the contractor is a registered dealer or @ 6%, in case the contractor is unregistered. The amount so deducted by such person (i.e. the contractee) is required to be deposited to the Delhi Government Treasury within a period of 15 days following the month in which such deduction is made. Failure to deduct TDS entails penalty apart from liability of interest.
  • Under the provisions of the Delhi Value Added Tax Act, 2004 it is the responsibility of every Department in Delhi, assigning the various departmental contracts to the contractor to deduct TDS before the release of the payment to the contractor to whom 'works contract' has been assigned. This is also applicable even in case the work is assigned to specialized government departments in the field of execution of deposit works viz. DTTDC, DSIIDC, PWD etc. Further, the TDS so deducted may be commensurate with the budget allocated and spent under 'Repair & maintenance', 'Capital' head etc. which involves works contract. 
  • In view of the aforesaid mandatory provisions of the DVAT Act, 2004 and the Rules framed thereunder, all Government Departments in Delhi are requested to deduct the TDS before release of the payment in accordance with the provisions of Section 36A of the DVAT Act, 2004 and deposit the same with the Trade & Taxes Department to avoid tax evasion by the executing agencies. Further, as per Section 36A of the DVAT Act, 2004 it is the responsibility of the TAN holder (contractee) for timely deposition of the TDS (VAT). As per Section 36A(8) of the DVAT Act, 2004, if any person fails to make the deduction or, after deducting fails to deposit the amount so deducted as required, such person shall pay, or by way of penalty, a sum not exceeding twice the amount deductible besides tax deductible (TDS VAT).
  • Further, TDS is required to be deposited by 15th of the month following the month in which such deduction is made and file quarterly return by 28th of the next month of the quarter ending i.e. for first quarter - 28th July, for second quarter – 28th October, for third quarter 28th January and for fourth quarter 28th April. Also the agencies/Departments who have not so far obtained TAN number, should immediately apply for registration and obtain the TAN number for complying the provisions of the DVAT Act, 2004.


S.N. Sahai

Pr. Secretary (Finance)

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We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.