9911796707
TMI Blog2017 (1) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... s directed against the impugned order dated 12.03.2010 passed by the Commissioner of Service Tax, New Delhi, whereby service tax demand of Rs. 86,67,605/- was confirmed along with interest. The amount of Rs. 34, 80, 714/- towards service tax liability and Rs. 3, 40, 870/- towards interest already deposited by the appellant was appropriated against such adjudged demand. Besides, penalties were impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such abetment. 3. The ld. Advocate appearing for the appellant submits that the services rendered in connection with execution of a composite works contract, involving supply of materials and rendering of service prior to 01.06.2007 was not liable for payment of service tax in view of the judgment of Hon'ble Supreme Court, in the case of CCE, Kerala - Vs. - Larsen and Toubro Ltd., reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) have held that such contracts are liable to service tax only w.e.f. 01.06.2007 when a new tax entry under the category of "works contract service" was introduced for the first time in the Finance Act, 1944. Thus, we are of the view that the service tax liability confirmed by the Department against the appellant for the period 01.06.2007 is not legally sustainable. 7. We find t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
