2007 (5) TMI 30

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..... ST/S/342/07 in A.No. ST/77/2007 - Stay Order No. S/617/2007-WZB/AHD, - Dated:- 15-5-2007 - [Order per : M.V. Ravindran, Member (J)]. - This stay is directed against the order-in-original dt. 27-12-06 vide which the Service tax demand was confirmed and the penalties were imposed on the appellant. 2.Heard the submissions at length made by both sides and perused the records. 3.In this case the .....

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..... of 2007 has included works contract services as taxable in Clause No. (zzzza) to Section 65(105) of Finance Act 1994. Since the Service tax liability on works contract is brought into net from 2007, it can be argued that these services were not to be taxed earlier. In an identical issue, in the case of SEPCO Electric Power Corporation, Division Bench of the Tribunal in Order No. S/177/07-S.T., dt. .....

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