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TMI Blog2017 (12) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants shall be liable to service tax only under works contract service w.e.f. 1.6.2007. Abatement - Held that: - the same requires verification with supporting data to be submitted by the appellant - matter on remand. The appellants shall be liable to service tax under works contract service w.e.f. 1.6.2007. The quantification of their liability shall be determined by the Original Authority after examining the supporting documents - appeal allowed in part by way of remand. - Service Tax Appeals Nos.1367 (DB)/2011, 1189/2011 (DB) - Final Order No.58096-58097/2017 - Dated:- 10-11-2017 - Shri S.K. Mohanty, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Rep. by Shri Alok Kothari, Advocate for the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the Commissioner (Appeals) is not supported by law. All the services rendered by the appellant are involving supply of goods as well as provision of service. As such, they are liable to pay service tax, if any, only w.e.f. 1.6.2007 under Works Contract Service. The tax liability on such work contract service also should be with abatements/composition as available during the material time. Regarding penalty, he submitted that this is a contentious issue and in similar facts of the case, the Tribunal has waived the penalties on such service providers in various cases. Accordingly, he prayed for setting aside the penalties as well as demand for extended period. 4. Ld. AR elaborating the grounds of appeal by Revenue submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court in the case of Larsen Toubro Ltd. reported in 2015 (39) S.T.R. 913 (SC) . 7. Regarding the abatement or composition available to the appellant, the same requires verification with supporting data to be submitted by the appellant. We find that in similar situation involving same set of facts, the Tribunal has set aside the penalties imposed on the appellant by invoking provisions of Section 80 of the Finance Act. In this connection, we refer to a recent decision in Final Order No.55921/2017 dated 18.08.2017 of the Tribunal. 8. In view of the above discussion and analysis, we hold that the appellants shall be liable to service tax under works contract service w.e.f. 1.6.2007. The quantification of their liability sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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