9911796707
TMI Blog2018 (5) TMI 1422X X X X Extracts X X X X X X X X Extracts X X X X ..... for this period by denying the abatement available under the category of ‘Works Contract Services’. The Hon’ble Supreme Court in the case of Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT] has categorically held that ‘Works Contract Service’ is a different category of service and activity falling under WCS were not liable to Service Tax prior to 01/06/2007 - demand of Service Tax for the period prior to 01/06/2007 is set aside. For the period w.e.f. 01/06/2007 the activity will be liable to Service Tax under WCS. It is further seen that the appellant also discharged the Service tax under the category of WCS for the said period, but the Revenue has denied the abatement under WCS - the appellant will be entitled to the abatement as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission of the Ld. Advocate that the nature of activity carried out by the appellant for M/s HPCL is in the nature of Works Contract Services. She relied on the decision of the Hon ble Supreme Court in the case of Larsen Toubro Ltd. 2015 (39) STR (913) SC and argued that the activity will not be liable to Service Tax under the category of Works Contract Service for the period prior to 01/06/2007. She also submitted that for the period after 01/06/2007, the Department has demanded the Service Tax without extending to them the benefit of the abatement which is available under Works Contract Service . She also argued that in the show cause notice in this regard as well as the lower Authorities orders has confirmed the demand under the cat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a different category of service and activity falling under WCS were not liable to Service Tax prior to 01/06/2007. In the case of M/s Sunrise V/s Commissioner, Jaipur-I, 2018 (4) TMI 906 CESTAT, New Delhi, wherein appellant was executing similar work for M/s HPCL, the Tribunal has held that the activity will fall under WCS. By following the ratio of the above decisions, we are of the view that the activity will be covered under Works Contract Service and hence demand of Service Tax for the period prior to 01/06/2007 is set aside. 8. For the period w.e.f. 01/06/2007 the activity will be liable to Service Tax under WCS. It is further seen that the appellant also discharged the Service tax under the category of WCS for the said perio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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