2018 (9) TMI 1364

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..... has observed that inasmuch as in the show cause notice, there was no proposal to confirm the demand under the category of “Works Contract” for the period 01/06/2007 onwards, the demand cannot be confirmed under the said category - demand set aside. Demand for the period prior to 01/06/2007 under Commercial & Industrial Construction Service - Held that:- Hon’ble Supreme Court decision in the cas .....

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..... ner (Appeals). 2. After hearing both the sides, we find that proceedings were initiated against the appellants for confirmation of service tax to the extent of ₹ 29 lakhs alleging that they have provided services falling under the category of Commercial Industrial Construction Service . The appellants took a categorical stand before the Authority below that their services, at the most .....

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..... y and as such, the demand cannot be confirmed against them under the Works Contract Services . For the above proposition they have relied upon the Tribunal decision in the case of Gambhir Construction Company, Final Order No.70559/2017 dated 05/06/2017. 5. The Tribunal in the above referred decision has observed that inasmuch as in the show cause notice, there was no proposal to confirm the de .....

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