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TMI Blog2016 (11) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, no service tax is payable. The matter is remanded back to the adjudicating authority for calculation of the demand and thereafter issue a demand notice to the appellant within 30 days from the receipt of this order. If there is any outstanding demand, the same shall be payable by the appellant alongwith interest and penalty to the extent of 25% of the service tax payable - appeal allowed by way of remand. - ST/45/2016 - Final Order No. 61274/2016 - Dated:- 30-8-2016 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant: Shri Ajay Jain, Advocate Present for the Respondent: Shri G.M. Sharma, AR ORDER The appellant is in appeal against the impugned order for demand of duty of service tax alongwith interest an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ork contract service, in that circumstance, the show cause notice was not required to be issued to the appellant as the Commissioner (Appeals) has rightly given the benefit for the period prior to 1.6.2007 that no service tax is payable by the appellant. Further for the period post 1.6.2007, the services provided in the state of Jammu and Kashmir are not taxable. For the remaining services, the appellant has paid service tax in time and filed service tax returns with the department. Therefore, no demand is sustainable and no penalty is imposable on the appellant. 4. He further submits that the demand has been raised under the category of commercial or industrial construction service, therefore, no demand can be confirmed under the cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e with law by the Commissioner (Appeals), the same are upheld. 9. In view of above discussion, I hold that for the period post 1.6.2007, if any unpaid demand is found against the appellant under the category of 'work contract service,' the same shall be payable by the appellant. Further, the services provided in the State of Jammu Kashmir post 1.6.2007, no service tax is payable. The matter is remanded back to the adjudicating authority for calculation of the demand and thereafter issue a demand notice to the appellant within 30 days from the receipt of this order. If there is any outstanding demand, the same shall be payable by the appellant alongwith interest and penalty to the extent of 25% of the service tax payable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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