9911796707
TMI Blog2015 (11) TMI 1489X X X X Extracts X X X X X X X X Extracts X X X X ..... er the category of "Commercial and Industrial Constructions Service" while the respondent feels that the work is executed under a "works contract" hence would be liable for tax only from 01.06.2007 - Held that:- penalty which is sought to be imposed is unwarranted in as much the entire issue of whether the composite contract/works contract should be vivisected or not was the question of dispute be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent : Shri Durgesh Nadkarni, Adv. ORDER Per M V Ravindran This appeal is filed by Revenue against Order-in-Appeal No. SR/421/NGP/2010 dated 30.11.2010. The assessee-respondent has filed a Cross Objection against the appeal filed by the Revenue. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the respondent herein is liable to disc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submissions made by both sides and perusal of the records, we find on merits the issue is now decided by the Tribunal in the case of Larsen and Toubro Ltd. V. Commissioner of Service Tax, Delhi - 2015 (318) ELT 633 (Tri. - LB). The full Bench has held that contracts entered into prior to 01.06.2007, even if they are works contract, they can be vivisected and service tax can be demanded. Respectf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that the penalty which is sought to be imposed is unwarranted in as much the entire issue of whether the composite contract/works contract should be vivisected or not was the question of dispute before the judicial forum. The five Members full Bench of the Tribunal has concluded the issue in March 2015 hence the issue being a question of classification and the valuation, we are of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
