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TMI Blog2018 (1) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/2007 - no tax liability will arise on such service irrespective of the date of receipt of consideration for the same - appeal allowed. - Service Tax Appeal No.60468 of 2013 - ST/A/58417/2017-CU[DB] - Dated:- 14-12-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) S/Shri Rachit Jain and Manish Gaur, Advocates for the appellant. Shri Amresh J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived prior to 01/06/2007 during the period they were liable to service tax under the category of erection, commission or installation service with no abatement under composition scheme. Accordingly, proceedings were initiated to demand differential service tax amount. The lower authority confirmed a service tax demand of ₹ 5,06,86,081/-. 2. The learned Counsel appearing for the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service as well as the amount for such service is relatable to the period prior to 01/06/2007. Hence, there is no question of paying differential tax on such service. 3. The learned AR submitted that the appellants have discharged service tax during the period April 2009 to September 2009 availing composition scheme, whereas the rate for composition during the material time is 4% and not 2%. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/06/2007. Prior to that date, the said service cannot put to tax in terms of Hon ble Supreme Court decision in Larsen Toubro Ltd. (supra). In other words, there is no service tax liability on composite works contract service prior to 01/06/2007. The Original Authority admitted that the services now under dispute are rendered prior to 01/06/2007. Hence, we find no tax liability will arise on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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