9911796707
TMI Blog2018 (11) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... commissioning or installation service, commercial or industrial construction service, management, maintenance or repair service and works contract services. Their work involved both providing material and providing service with respect to erection of the cell towers. It was gathered that the appellant had evaded payment of service tax and officers of the Commissionerate investigated the matter in detail. Thereafter show cause notice was issued demanding a duty under erection, commissioning or installation service for the work orders which they received from 16.06.2005 to 31.03.2007. By virtue of Notification Nos.19/2003-ST dated 21.08.2003 and 01/2006-ST dated 01.03.2006, an abatement of 67% of the gross amount charged from the customers wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand. 4. Aggrieved, the appellant filed the appeal before the first appellate authority who vide the impugned order upheld the Order-in-Original and rejected the appeal. Hence, this appeal. 5. The learned counsel for the appellant submits that it is not in dispute that the work which they had undertaken involved both provision of service and supply of goods. Thus it is a composite works contract. Recognizing that this is a composite works contract an abatement of 67% has also been given in the show cause notice itself towards the cost of materials. He submits that it has now been well settled by the Hon'ble Apex Court in the case of CCE Vs Larsen & Toubro Ltd [2015 (39) STR 913 (SC)] that prior to the introduction of service tax on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax, interest and penalties so far as they pertain to this period are set aside. As far as the period post 01.06.2007 is concerned, the tax demand is upheld along with interest and it has been paid as per the composition scheme before the issue of show cause notice. Therefore, Sec.73 (3) applies in this case and we find the penalties under Sec.77 and 78 are liable to be set aside and we do so. 7. The demand for the period prior to 01.06.2007 is set aside. The demand for the period post 01.06.2007 under the composition scheme along with interest is confirmed. As the amounts under the composition scheme have already been paid prior to the issue of the show cause notice, the penalties under Sec.77 and 78 are set aside. 8. The appeal is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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