2018 (5) TMI 215

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..... orks Contract Service, in respect of certain agreements/contracts. However, the plea was not considered and the demand has been confirmed against the appellant. This issue has not been analysed and examined by the authorities below that whether the appellant in fact rendered Works Contract Service against the contracts. Hence, the aspect, needs to be scrutinized and verified in the light of the .....

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..... endered by the appellant was taxable, Show Cause Notice was issued to them demanding service tax with interest for the said period. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before this Tribunal and it was remanded by the Tribunal to re-consider the issue afresh. In the de novo proceedings, the Ld. Commissioner after analyz .....

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..... 015 (8) TMI 749 (SC) held that service tax on works contract service prior to 01.06.2007 cannot be subjected to the levy of service tax. 4. Ld. AR for the Revenue, reiterated the findings of the Ld. Commissioner (Appeals). 5. We find that even before the Authorities below the appellant from the very beginning raised the issue that the services rendered by them are Works Contract Service, in .....

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