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TMI Blog2018 (11) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest and it has been paid as per the composition scheme before the issue of show cause notice - Section 73 (3) applies in this case and penalties set aside - demand of tax with interest upheld. Appeal allowed in part. - Appeal No. ST/2501/2010 - A/31198/2018 - Dated:- 27-8-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) Shri P. Venkata Prasad, CA (representative) for the Appellant. Shri Dass Thavanam, Superintendent/AR for the Respondent. ORDER Per: P.V. Subba Rao. 1. The appeal is filed against the Order-in-Appeal No. 31/2010 (V-I) ST dated 02.09.2010. 2. The appellant herein is engaged in the activity of civil construction, erection, installati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter and on being pointed out, the assessee paid service tax under composition scheme along with applicable interest and submitted copies of challans to the department. Therefore, the show cause notice was issued demanding duties for the periods 10.09.2004 to 31.03.2008 under three heads as above. It also proposed to recover interest and impose penalties under Sec.76, 77 and 78 of the Finance Act, 1994. 3. After following due process of law, the lower authority passed the Order-in-Original confirming the demands along with interest as proposed in the show cause notice. He also imposed a penalty equal to the tax demanded under Sec.78 and penalty of ₹ 1,000/- under Sec.77. He refrained from imposing any penalty under Sec.76. The amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive reiterates the arguments made in the Order-in-Original and Order-in-Appeal. He, however, concedes that contracts indicated are composite works contract which have been held to be not chargeable to service tax prior to 01.06.2007 by the Hon ble Apex Court in the case of Larsen Toubro Ltd (supra). 6. We have considered the arguments on both sides. As far as the period prior to 01.06.2007 is concerned, the Hon ble Supreme Court in the case of Larsen Toubro Ltd (supra) has held that prior to 01.06.2007, where after Finance Act, 2007 expressly made such contracts liable to service tax, there was no charging section specifically levying service tax only on works contracts. We respectfully follow the ratio of this judgment and hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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