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TMI Blog2017 (4) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... tegory of works contract from 01.06.2007 - The decision of the Apex Court in the case of Larsen & Toubro Limited was not available to the lower authorities at the material time when the impugned order was passed. Consequently, matter on remand the issue to the original adjudicating authority for denovo decision - appeal allowed by way of remand. - Service Tax Appeal No. 605 of 2011 - ST/A/52064/2017-CU[DB] - Dated:- 2-3-2017 - Mr. (Dr.) Satish Chandra, President Versus Mr. V. Padmanabhan, Member (Technical) Ms. Rinky Arora, Advocate for the appellant Sh. Sanjay Jain, AR for the Respondent Per: V. Padmanabhan: The present appeal is directed against the order-in-original No.13/2011 dated 11/20.01.2011. The appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant to educational institutions. These educational institutions are registered under Section 12AA of the Income Tax Act as Charitable Institutions and the MOA entered into by the appellant with the three educational institutions indicate that they are not commercial institutions. Accordingly, they have submitted that the service rendered cannot be considered as commercial construction and hence no service tax is leviable. (ii) The demand has also been assailed on the ground of time bar. The appellant submits that in the show cause notice there is no allegation of suppression of facts or wilful mis-statement with an intention to evade payment of service tax and therefore the extended period cannot be invoked. (iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... truction service under Section 65(25b). It is pertinent to mention that the Hon ble Supreme Court in the case of Larson Toubro Limited (supra) has clearly laid-down that no service tax is leviable for the period prior to 01.06.2007 in respect of activities which are in the nature of works contract. Works contract as a separate service was included in the statute only from 01.06.2007. The nature of the activity carried out by the appellant definitely involves service alongwith supply of materials required for construction. Accordingly, the activity would be rightly covered under the category of works contract from 01.06.2007. As per the decision of the Apex Court referred above no service tax can be levied for the period upto 31.05.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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