2017 (1) TMI 608

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..... Shri R.K. Mishra, Authorized Representative (DR) - for the Respondent/appellant. Per. B. Ravichandran :- The Revenue as well as assessee are in appeal against the impugned order dated 26/08/2011 passed by Commissioner of Central Excise, Jaipur. The appellant/assessee are engaged in setting up of petrol pumps for BPCL and HPCL based on contracts awarded to them. The period involved is 10/09/200 .....

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..... urt in Larsen & Toubro Ltd. reported in 2015 (39) S.T.R. 913 (S.C.), there can be no service tax levy on such work for the period prior to 01/06/2007. Further the demand for extended period cannot be invoked in the present case as tax liability of such type of contracts has been subject matter of large number of litigations for differing views. The matter was finally resolved only in Larsen & Toub .....

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..... ed the appeal records. Regarding the liability of the appellant/assessee for service tax on composite works contract, we find the Hon'ble Supreme Court decision in Larsen & Toubro Ltd. (supra) is applicable. As such, there can be no service tax liability on the appellant/assessee for the period prior to 01/06/2007. Accordingly, service tax demand confirmed for the period prior to 01/06/2007 cannot .....

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..... .R. 561 (S.C.) for denial of composition scheme is found to be not appropriate. The Hon'ble Supreme Court was examining scope of Circular dated 04/01/2008 issued by the CBEC regarding availability of composition scheme. The Hon'ble Supreme Court upheld the views of the Hon'ble Andhra Pradesh High Court regarding the validity of the circular regarding application of Rule 3 (3) of 2007 Rules. The co .....

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..... sis, the appeal filed by the appellant/assessee is allowed to the extent of non-leviability of service tax prior to 01/06/2007 and restricting the demand for normal period post 01/06/2007. The penalties imposed were also set aside in terms of Section 80 of the Finance Act, as discussed above. The appeal filed by the Revenue is dismissed. (Order dictated and pronounced in the open court)
Case .....

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