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TMI Blog2018 (6) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... the wake of authoritative pronouncement by the Apex Court in the case of L&T Ltd. [2015 (8) TMI 749 - SUPREME COURT], no Service Tax can be levied for the period up to 31/05/2007 - the demand of Service Tax up to 31/05/2007 in respect of all the civil contracts executed by the appellant set aside. On fulfillment of the conditions laid down in the above Scheme, the Tax liability of the appellant will need to be reworked and demanded after extending the benefit of the Composition Scheme for the period w.e.f. 01/06/2007. Non-fulfillment of exercising an option for payment of tax under the Composition Scheme cannot be held as a reason for denial of such concession - Subject to fulfillment of the conditions the service tax liability of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (WCS). The Adjudicating Authority has also denied the benefit of abatement in respect of all the above services. In respect of Works Contract Services , the benefit of Composition Scheme has not been extended to the appellant. Aggrieved by the impugned order present appeal has been filed. 3. With the above background we heard Shri Alok Kothari, Ld. Advocate for the appellant as well as R.K. Majhi, Ld. DR for the Revenue. 4. The Ld. Counsel for the appellant assailed the demand for Service Tax under various categories. His main submissions are summarized below:- i. The construction work executed by the appellant for various customers involved both supply of goods as well as providing service using those goods. He submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on as well s Rajasthan State Seeds Corporation Ltd. towards construction of godown, road, drain etc. In this connection, he relied on the decision of the Tribunal in the case A.B. Projects Pvt. Ltd. V/s Commissioner 2017 (5) GSTL 195 (Tri- Mumbai) where Service Tax demand was set aside. c. The appellant has undertaken construction of individual houses under IHSDP for Nagar Palika, Hanumangarh. He claimed that construction of low cost houses for economically weaker sections is not taxable as held by the Tribunal in the case of Commissioner V/s Ganesh Yadav 2017 (6) GSTL 428 (Tri.-All.) d. The Ld. Advocate also submitted that in any case the appellant will be entitled to the benefit of abatement both under Commercial or Industrial Const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant have been classified under Commercial or Industrial Service , Construction of Complex Service or under Works Contract Service (WCS). In the light of the L T case, all such contracts are liable to be classified only under the category of Works Contract Service and liability for Service Tax arises only w.e.f. 01/06/2007. We are of the view that Adjudicating Authority, at the time of passing the impugned order did not have the benefit of the decision of the Apex Court. Hence we consider it necessary to set aside the impugned order and remand the matter to the Adjudicating Authority for de novo decision in the light of the L T case but there can be no Service Tax demand for the period upto 31/05/2007. The appellant has clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te continued about vivisecting the contract for valuing tax purpose. The matter was referred to five Member Larger Bench in the Tribunal in the case of Larsen Toubro Ltd (supra). and the decision was also put to test before the Hon ble Supreme Court resulting in the final order, stated above. In such circumstances, we find invoking extended period for alleging fraud etc. is not legally sustainable. As such, the service tax liability under Works Contract Service against the appellants shall be restricted to normal period as applicable under Section 73 of the Finance Act, 1994. On the same reasoning, penalties imposed on the appellants are also set aside. 9. In view of above findings, the appeal is disposed of. ( Order pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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