2017 (12) TMI 1377

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sustain - There is bonafide belief on the part of the appellant regarding non-liability to service tax. Such being in the case, we find the elements required for invoking extended period for demand under Section 73 could not be established in the present case - appeal allowed on limitation. - Service Tax Appeal No.ST/59676/2013-CU [DB] - FINAL ORDER NO. 58136/2017 - Dated:- 21-11-2017 - Mr. S. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The tax demand was reduced to ₹ 2,44,154/-. He also waived all the penalties invoking Section 80 of Finance Act, 1994. 2. The ld. Consultant appearing for the appellant submitted that while they are not contesting the case on merit, they are aggrieved by the demand invoking extended period, as the whole issue is one of interpretation. They bonafidely believed that the work executed for M .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed the appeal records. 5. Admittedly, the tax liability was confirmed under commercial or industrial construction service for the period 1st April, 2007 to 31st March, 2009. It is clear that in case of composite works contract the tax liability will arise only with effect from 01.06.2007 as held by the Hon ble Supreme Court in Larsen Toubro Ltd. (supra). The demands under commercial or indust .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X