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TMI Blog2023 (5) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the service provided by the appellant is of Works Contract. It is also the fact that the appellant even before 01.06.2007 right from the beginning providing the service of Works Contract i.e. Construction of Residential Complex along with Material under payment of VAT. The hon ble Supreme Court clearly held in COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] that Works Contract Service prior to 01.06.2007 cannot be levied with service tax. Since the levy became effective from 01.06.2007, the appellant have correctly obtained the registration and started paying service tax under Works Contract Service. The reason for denial of Works Contract Service by the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evied with effect from 16.06.2005. The case of the department is that the appellant failed to obtain service tax registration for the same and also failed to pay the service tax and filing of ST-3 returns for the said period. Later on, the appellant obtained service tax registration and paid service tax with effect from 01.06.2007 along with interest and penalty and filed ST-3 returns for the relevant period. A show cause notice was issued whereby, it was proposed to demand service tax of Rs.13,47,098/- along with interest and penalty as a differential service tax post 01.06.2007 and on the service tax not paid up to 01.06.2007. The said show cause notice was confirmed by the adjudicating authority vide Order-In-Original dated 31.03.2011. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Works Contract Service with effect from 01.06.2007 and want to switch from Construction Service to Works Contract Service which is not the case here therefore, the revenue s contention for denial of composition scheme on works contract is not legal and correct. He submits that the issue is covered by the following judgments:- TOTAL ENVIRONMENT BUILDING SYSTEMS PVT. LTD.- 2022 (83) GSTL 257 (SC) L T LTD.- 2015 (39) STR 913 (SC) ST ELECTRICALS P.LTD.- 2019 (20) GSTL 273 (Tri-Mumbai) PRAGATI EDIFICE P.LTD.- 2019 (31) GSTL 241 (Tri.-Hyd) 03. We have carefully considered the submission made by both the sides and perused the records. We find that there is no dispute on the fact that the appellant have been providing th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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