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TMI Blog2017 (2) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... equivalence was enacted in section 67 of the Finance Act, 1994 with effect from 18.5.2006 to determine the value of the services involved in works contract, law relating to the levy of service tax on works contract was enacted with effect form 1.6.2007 - There shall be no levy of service tax on the indivisible works contract executed from 10.9.2004 to 31.5.2007. But for the period thereafter, app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per D.N. Panda It is submission on behalf of the appellant that works contract not being taxable before 1.6.2007, in absence of express provision to tax the same prior to that date, appellant is not liable to service tax in respect of construction activity carried out by it. Section 65(105) (ZZZZA) of the Finance Act, 1994, incorporated with effect from 1.6.2007 specifically br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivalence was enacted in section 67 of the Finance Act, 1994 with effect from 18.5.2006 to determine the value of the services involved in works contract, law relating to the levy of service tax on works contract was enacted with effect form 1.6.2007. According to section 67 of the Act, if the provision of services is for a consideration which is not ascertainable and the manner of ascertainment ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of service involved in the works contract made taxable with from 01.06.2007 and by the composition scheme, if any, opted by it if otherwise not deniable to such scheme. 7. So far as penalty is concerned, in view of the confusion of the law relating to leviability of service tax on works contract, there shall be no penalty. 8. In the result, appeal is partly allowed and partly remanded t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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