2017 (1) TMI 660

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..... or the Respondent ORDER Per B. Ravichandran The appeal is against order dated 25/11/2011 of Commissioner (Adjudication), Service Tax, New Delhi. The appellants were involved in construction of residential building in terms of contracts entered into with their clients. The Original Authority confirmed service tax demand of Rs. 67,91,115/- against the appellant for the period 16/06/2005 to 31/03/ .....

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..... or armed forces at Jaipur and Jaisalmer were for personal use for armed forces and cannot be subjected to tax. The demand for extended period was also contested on the ground that the service tax liability on composite works contract has been a subject matter of dispute and litigation. No fraud or willful statement can be alleged in such situation. 3. The learned AR reiterated the findings of the .....

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..... Finance Act, 1994 prior to 01/06/2007. 5. Considering the above position, we find that the issue needs to be re-examined by the Original Authority afresh. The learned Counsel admitted that for the contracts executed after 01/06/2007, they are liable to service tax under works contract service. Since, the decision of Hon'ble Supreme Court as well as connected case laws were not available with the .....

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