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TMI Blog2016 (10) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... y option other than to classify the services rendered by the appellant under Works Contract Service. The decision in the case of Commissioner of Central Excise, Kerala, vs. L & T Ltd. [2015 (8) TMI 749 - SUPREME COURT] relied upon. Likewise, such services for the period upto 31.5.2007 cannot also be classified under any service and cannot be charged to Service Tax. Hence, the matter needs to be remanded back to the Commissioner for passing denovo orders. The demand up to 31.05.2007 does not survive. However, for the period from 01.06.2007, the lower authority directed to re-examine the issue by going through the relevant contracts and other documents in the light of the L & T case and pass revised orders. For the period from 01.06.2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d show cause notice dated 26.05.2009 demanding service tax to the tune of about ₹ 4.00 Crores for the period 10.09.2004 to 24.03.2008. The SCN was issued invoking the extended period of limitation. Subsequently one more SCN was issued on 19.4.2012 covering the period 1.4.2008 to 15.10.2011 raising a demand of Service Tax to the tune of about ₹ 1.02 cr. This SCN was also issued invoking the extended period of limitation. In the impugned orders, Commissioner confirmed the demands of service tax made in the SCNs and also ordered payment of interest as well as penalty under Section 78 of the Finance Act, 1994. The demand of service tax was made under the category of Commercial or Industrial Construction (CIC) Service falling under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) This show cause notice has proposed demand of service tax under CIC. Commissioner has also confirmed the demand under this category, even for the period subsequent to 01.06.2007. In the light of the decision of the Apex Court in the L T case (supra), the demand for the period after 01.06.2007 will also need to be set aside. iii) Alternatively they have also made the plea that in case the demand is sustained under CIC, they will be entitled to abatement under Notification 15/2004 as well as under Notification No. 1/2006. In the light of the decision of Larger Bench in the case of Bhayana Builders Pvt. Ltd, reported in 2013 (32) S.T.R. 49 (Tribunal- Larger Bench). iv) With reference to the dated 15.10.2011, they have raised the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only under works contract service and the service tax liability on such contracts cannot be imposed under other categories i.e. under section 65 (105) (gzzd) (zzh) (zzq) and (zzzh) in the present case, on going through the records, we find that the first demand covers mainly four contracts executed by the appellant for NTPC as follows: 1. For Raw Water Reservoir and its Lining Package for Sipat Super Thermal Power Project 2. For construction of Civil Works of Ash Dyke Package for Sipat Super Thermal Power Project on works contract basis 3. For construction of Offsite Area Civil Works for Sipat Super Thermal Power Project on works contract basis 4. For construction of Civil Works of Ash Dyke Package for Sipat Super Thermal Power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (S.C.) that the Department cannot travel beyond the show cause notice. We note that the entire assessment of services, Works Contract Services in particular, has undergone a paradigm shift with the issue of the Apex Court judgment in L T case. The views of the Apex Court were obviously not available either to the appellant or to the Revenue at the time of issue of show cause notice or at the time of passing the orders by the Commissioner. In the light of the law laid down by the Apex Court in the L T case, for the period subsequent to 01.06.2007, the Department does not have any option other than to classify the services rendered by the appellant under Works Contract Service. Likewise, such services for the period upto 31.5.2007 cannot a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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