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TMI Blog2018 (1) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... al for tax demand was specifically made under Commercial or Industrial Construction Service under Section 65 (105) (zzq) of the Finance Act, 1994. In such situation, it cannot be a case of simple mentioning of wrong provisions of law. Since the impugned order dealt with the tax liability for the whole period only under the Commercial or Commercial or Industrial Construction Service, the same is not sustainable - appeal dismissed - decided against Revenue. - Appeal No.ST/2178/2012 - Final Order No.50158/2018 - Dated:- 16-1-2018 - Mr Ashok Jindal Member (Judicial) And Mr B. Ravichandran, Member (Technical) For the Appellant : Shri P.Juneja, AR For the Respondent : Shri Rajveer Singh, Advocate ORDER Per: B. Ravichand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subjected to service tax for the period prior to 01.06.2007, requires consideration. For the period post 01.06.2007, the activity will be liable to service tax under a category of Works Contract Service . The Tribunal accordingly held that liability of service tax will need to be re-determined under Works Contract Service and afresh demand raised. It was also observed that in case the contracts were found to be not of composite nature, the respondent shall be liable to service tax as this construction is for commercial purpose. With these observations, the Tribunal directed the original authority for a de nova decision after considering the decision of the Apex Court in M/s L T Limited (supra). Additional evidence, if need be, may be ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with reference to construction of Delhi Haat at Pitampura which is placed before us. The said contract involves supply of materials as well as provision of service. It is a composite contract which is rightly to be considered for taxation only after the introduction of new tax entry for works contract service w.e.f. 01.06.2007. It would appear that the Revenue proceeded to demand service tax with abatement which leads to the inference that the contracts now under consideration were involving supply of materials. In the face of such facts, it is clear that the services rendered by the appellant cannot be taxed under the category of Commercial or Industrial Construction Service for the period prior to 01.06.2007. As observed by the Hon ble De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be affirmed under Works Contract Service . Such action will be beyond the scope of the SCN and the same is not permissible. Reliance was placed on various decided cases by the Apex Court. 7. We note that in the present case, the SCN was issued on 27.05.2011. On that date, both the tax entries, namely, Commercial or Industrial Construction Service and Works Contract Service, were available in the Finance Act, 1994. The SCN did mention this in the first para itself. However, the proposal for tax demand was specifically made under Commercial or Industrial Construction Service under Section 65 (105) (zzq) of the Finance Act, 1994. In such situation, we note that it cannot be a case of simple mentioning of wrong provisions of law as submit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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