2017 (8) TMI 1466

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..... of service tax - Penalties - Held that:- The question of levy of service tax on Works Contract Services prior to 01.06.2007 is settled by the judgment of the Hon'ble Apex Court in the case of Larsen & Toubro Ltd [2015 (8) TMI 749 - SUPREME COURT] - Following the same the demand prior to the period 01.06.2007 is unsustainable and requires to be set aside - appellant is liable to pay service tax alo .....

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..... the period involved is from 16.06.2005 to 30.09.2007. That as per theHonble Apex Court judgment in the case of Commissioner Vs. Larsen & Toubro Ltd 2015 (39) S.T.R. 913 (S.C.) the demand for the period prior to 01.06.2007 is not sustainable. That appellant does not wish to contest the demand in regard to the period after 01.06.2007 till 30.09.2007. She submitted that appellant has paid the entire .....

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..... 2007 is unsustainable and requires to be set aside which we hereby do. However it is made clear that appellant is liable to pay service tax along with interest for the period after 01.06.2007. 5. The Learned Counsel has argued to set aside the penalties. It is correct that there were several litigation in various courts disputing the liability to pay service tax on Works Contract Services. The ap .....

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