9911796707
TMI Blog2018 (6) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... e period after 1.6.2007 - Held that:- Taking note of the fact that the issue was contentious, the penalty imposed is unwarranted and the same is set aside - The prayer of the appellant to permit the appellant to pay service tax for the period after 1.6.2007 under composition scheme under Service Tax Rules 2007 is only reasonable and is allowed. Appeal allowed in part. - Appeal No. ST/746/2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Act. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, Ida counsel Shri M. Kannan submitted that, part of period is prior to 1.6.2007 and the said period would be covered by the judgment of the Hon'ble Supreme Court in the case of Larsen Toubro Ltd.- 2015 (39) STR 913 (SC), wherein it was held that indivisible works contract is not sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T, Delhi - 2017 (5) GSTL 182. 4. The ld. AR Shri K.P. Muralidharan reiterated the findings in the impugned order. 5. Heard both sides. 6. The period prior to 1.6.2007 is covered by the decision in the case of Larsen Toubro Ltd. (supra). The demand prior to 1.62007 therefore requires to be set aside, which we hereby do. 7. With regard to the demand for the period after 1.6.2007, ld. co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
