9911796707
TMI Blog2018 (8) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT], has held that service tax cannot be levied on works contract for the period prior to 1st June 2007 and the period in the present case is prior to 1st June 2007 - The period involved in the present case is July 2003 to March 2006 and as per the judgment of the Hon’ble Apex Court, service tax cannot be levied on works contract for the period prior to 1st June 2007 and the period in the present case is prior to 1st June 2007. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... hority vide order dated 18.04.2007 confirmed the demand along with interest and also imposed penalties under Sections 76, 77 and 78 of the Act. Aggrieved by the said order, appellant filed appeal before the Commissioner and the Commissioner rejected the appeal but dropped the penalties. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the law and the evidence on record. He further submitted that there is no dispute about the fact that the appellant had executed works contract involving both supply and service for customers like Bangalore Development Authority, Karnataka Industrial Area Developm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voluntarily paid the service tax along with interest and has only prayed for dropping the penalties. He further submitted that the plea of limitation is also not acceptable and the extended period was rightly invoked. 5. After considering the submissions of both the parties and perusal of the material on record, we find that admittedly the work executed by the appellant was a 'works contract' as per the Works Contract Order placed on record involving both supply and service for the customers like Bangalore Development Authority plus Karnataka Industrial Area Development Board. Further we find that the period involved in the present case is July 2003 to March 2006 and as per the judgment of the Hon'ble Apex Court, service tax cannot be lev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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