9911796707
TMI Blog2013 (3) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... with the service tax department from 1.6.2007. The ground taken by the appellants that they were not aware of the fact that they are liable to pay service tax under works' contract with effect from 1.6.2007 is not sustainable, as ignorance of law is not an excuse. As the activity of the appellants has been detected by the Department during the course of investigation, the findings of the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overed under Works' Contract service. Therefore, they are not liable to pay service tax prior to 1.6.2007. A show-cause notice was issued involving extended period of limitation and thereafter adjudication took place and it was held that the appellants are liable to pay service tax under Commercial and Industrial Constructions Services . The said order was challenged before the first appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Works' Contract services with effect from 1.6.2007 and the appellants did not get themselves registered with the service tax department from 1.6.2007. The ground taken by the appellants is that they were not aware of the fact that they are liable to pay service tax under works' contract with effect from 1.6.2007 is not sustainable, as ignorance of law is not an excuse. Further, the activity of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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