2017 (4) TMI 1181

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..... R D. N. Panda Ld. counsel says that there are two demands in this case. The first demand relates to nature of the activity carried out which squarely fall under the "Works Contract Service" although that was named by the department as "Industrial Commercial Construction". The second demand relates to "Maintenance and Repair Service". 2. Assessee does not dispute the demand on "Repair and Mainte .....

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..... ellant was civil construction. As work contract was not liable to tax prior to 1.6.2007, there shall not be taxability on this aspect of the adjudication. Further, once there is no liability on works contract, therefore there shall be no penalty. 7. In so far as Repair and Maintenance activity is concerned, for no agitation against that by appellant, there shall be demand of service tax on that c .....

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..... the Finance Act but not under section 76. As huge money has been deposited with the department, to ensure that public confidence is not shake, the authority shall complete the proceeding by 30.6.2017 and order refund, if any, that may accrue to the appellant. That shall also be paid forthwith in accordance with law. (Dictated and pronounced in open court)
Case laws, Decisions, Judgements, Ord .....

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