9911796707
TMI Blog2017 (12) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... ubject to levy of service tax prior to 1.6.2007 has been settled by the judgment of the Apex Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. The appellant having accepted the liability after 1.6.2007 and for re-quantification of demand for this period, the matter is required to be remanded, which we hereby do. Penalty - Held that: - the issue of classification of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the construction services. They availed the benefit of 67% abatement in terms of Notification No. 15/2004-ST dated 16.9.2004 and discharged service tax liability only on the remaining 33% of the gross amount charged. The department was of the view that the said activities undertaken by the appellants are in the nature of finishing and completion services under commercial or industrial constru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er may be remanded for quantification of the duty liability for the period after 1.6.2007. In addition, he submitted that the issue whether works contract services was subject to levy of service tax was an interpretational one which travelled upto the Hon ble Supreme Court and therefore the penalty may be set aside. 3. The ld. AR Shri A. Cletus reiterated the findings in the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of this service was a matter of dispute and therefore the penalties imposed are unwarranted and requires to be set aside which we hereby do. The impugned order is modified to the extent of setting aside the demand prior to 1.6.2007 along with penalties and remanding the matter to the adjudicating authority for the limited purpose of re-quantification of the liability for the period after 1.6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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