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TMI Blog2017 (5) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent. However, this fact will need verification by going through the Original contracts. For this purpose, we considered necessary to remand the matter to the Original adjudicating authority. Appeal allowed by way of remand. - ST/Misc/50005/2017 Appeal No. ST/2178/2012-Cu [DB] - FINAL ORDER NO. 52412 /2017-CU [DB] - Dated:- 16-3-2017 - Mr. Justice (Dr.) Satish Chandra, President and Shri V. Padmanabhan, Member (Technical) Ms. Neha Garg, DR for the Appellant Sh. Atul Kumar Gupta, Sh. Varun Gaba, Advocate for the Respondent ORDER Per V. Padmanabhan The present appeal is filed by Revenue against the Order-in-Original no. 78/2012 dated 27.04.2012 passed by the Commissioner Service Tax, New Delhi, in wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also situated in the area of Delhi conceptualized as PS3‟, which as per the Master Plan Delhi 2021 for National Capital Territory of Delhi, is meant to house sports facilities, sports centre, stadium etc. The respondent also further claimed that Dilli Haat is not a commercial building. They also contended that the entry to Dilli Haat is by entry ticket but the rent charged for temporary occupation of various stalls is very nominal. For the above reasons, the respondent contended that the construction undertaken by the respondent for Dilli Haat cannot be considered as commercial construction. Consequently, no service tax will be leviable under CIC. The ld. Commissioner in the impugned order accepted the above contention of the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. M/s Larsen Toubro Ltd and Anr. (2015-TIOL-187-SC-ST) has categorically held that no service tax can be charged on activities, which are in the nature of Works Contract Services for the period prior to 1.06.2007, when WCS was included in the service tax statue. He further submitted that the contracts executed by the respondent were composite contracts involving supply of goods and also undertaking construction service and hence cannot be charged to service tax for the period prior 1.06.2007. Even for the subsequent period, since the construction is not of commercial nature, no service tax should be charged. 6. Heard both sides and perused the records. The Show Cause Notice dated 11.05.2011 proposed levy of service tax on the activi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsiderable force in the argument advanced on behalf of the respondent, in the light of categorical pronouncement of law by the Apex Court. We are of the view, that there can be no levy of service tax for the period upto 31.05.2007 if the contracts executed are in the nature of composite works contract as claimed by the respondent. However, this fact will need verification by going through the Original contracts. For this purpose, we considered necessary to remand the matter to the Original adjudicating authority. The respondent is also directed to submit the relevant documents for verification. If it is so, there will be no demand for service tax upto 31.05.2007. For the period w.e.f. 01.06.2007 the activity will be liable to service tax un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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