9911796707
TMI Blog2017 (1) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... i Alok Kothari, Advocate for the appellants Shri Ranjan Khanna and Ms. Neha Garg, Authorized Representative (DRs) for the Respondent ORDER Per B. Ravichandran All these three appeals, though filed by different appellants, are dealing with similar set of facts and accordingly are taken up together for disposal. The appellants were engaged in providing commercial construction, erection, commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and as such the said service is not liable to service tax prior to 01/06/2007, as held by Hon'ble Supreme Court in Larsen & Toubro Ltd. reported in 2015 (39) S.T.R. 913 (S.C.) ; (b) even for the tax liability under works contract service w.e.f. 01/06/2007, the lower Authorities did not extend either abatement of 67% in terms of Notification 15/2004-ST or composition scheme. This is against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y service tax on the contracts executed by them. He reiterated the findings of the lower Authorities. 4. We have heard both sides and perused the appeal records. Admittedly, the contracts under which the appellants rendered the service are of composite nature involving sale of goods in property and also rendering of service. The Hon'ble Supreme Court in the case of Larsen & Toubro Ltd. (supra) he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial of such concession. Reference can be made to the decision of the Tribunal in ABL Infrastructure Pvt. Ltd. vs. CCE, Nashik reported in 2015 (38) S.T.R. 1185 (Tri. Mumbai) and Bridge and Roof Co. (India) Ltd. vs. CCE, Jaipur reported in 2012 (27) S.T.R. 406 (Tri. Del.). Accordingly, we hold that subject to fulfillment of the conditions the service tax liability of the appellants is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso put to test before the Hon'ble Supreme Court resulting in the final order, stated above. In such circumstances, we find invoking extended period for alleging fraud etc. is not legally sustainable. As such, the service tax liability under works contract service against the appellants shall be restricted to normal period as applicable under Section 73 of the Finance Act, 1994. On the same reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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