9911796707
TMI Blog2017 (5) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... construction services or under finishing services is no more relevant - appeal dismissed - decided against Revenue. - Service Tax Appeal No. 527/2012 (DB) - ST/A/53142/2017-CU[DB] - Dated:- 26-4-2017 - Shri S.K. Mohanty, Member (Judicial) Shri B. Ravichandran, Member (Technical) Shri Sanjay Jain, DR for the appellant Shri P.K. Sahu, Advocate for the respondent ORDER Per: B. Ravichandran The Revenue is in appeal against order dated 25.01.2012 of Commissioner (Adj.), Service Tax, New Delhi. The respondents were engaged in providing various taxable services in construction activities. Proceedings were initiated against them to demand and recover service tax, not paid for the period 10.09.2004 to 31.03.2008. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lex Services and also wrongly allowed the abatements under the above mentioned notifications. It is submitted by the Revenue that the respondent did not fulfill the conditions for abatement and the Original Authority fell in error in allowing such concessions. In other words, the Revenue contested re-classificaion of service and consequent extension of provisions for abatement under the above notifications to the respondent. 4. We have heard both the sides and perused the appeal records. 5. Ld. AR submitted that the respondent did not file any appeal against the impugned order and as such, are barred from making a submission for re-classification of their service under works contract service. 6. We note that the respondent did mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olding that prior to 1.6.2007, the activities can be classified under construction of commercial or industrial construction/residential complex service . Ld. Advocate further submitted that in terms of law laid down by the Hon ble Supreme Court in the case of Larsen Toubro Ltd. 2015 (39) STR 913 (SC), composite works contract cannot be subjected to service tax prior to 1.6.2007. For the period post 1.6.2007, they have discharged service tax under works contract service. The valuation of works contract service is not a point under consideration in the present proceedings. 8. The contracts executed by the respondent were involving supply of materials subjected to sales tax liability. The Original Authority held, on perusal of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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