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TMI Blog2023 (9) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... the total demand of service tax for those services works out Rs.22,70,491/-. The said demand is confirmed against the assessee along with interest. If any amount is payable by the assesse, the same shall be adjusted as the assessee has already paid an amount of Rs.42,50,000/- during investigation and Rs.14,13,327/ after issuance of show-cause notice. The said amount is to be adjusted against the confirmed demand along with interest. Prior to the period 01.06.2007 as there is a composite contract wherein supply of materials is also involved, therefore, merits classification is works contract service, which was not in service tax net prior to 01.06.2007. Therefore, no service tax is payable by the assessee for the period prior to 01.06.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee to demand service tax on the above mentioned services rendered by them along with interest and penalty under Section 78 of the Finance Act, 1994, which was adjudicated and the demand proposed was confirmed and a penalty under Section 78 of the Act, was also imposed, but no penalty was imposed on the assessee under Section 76 of the Finance Act, 1994. 2.4 The assessee is in appeal against the said confirmation of demand whereas the Revenue is in appeal against the order of non-imposition of penalty under Section 76 of the Act. Therefore, both sides are in appeal. 3. The ld.Advocate for the assessee submits that the service tax has been confirmed under Business Auxiliary Service, construction service and GTA service. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refully considered the submissions made from both the parties, we find that the assessee is not disputing the liability towards Business Auxiliary Service, Construction Service GTA Service from 01.06.2007 onwards and the total demand of service tax for those services works out Rs.22,70,491/-. The said demand is confirmed against the assessee along with interest. If any amount is payable by the assesse, the same shall be adjusted as the assessee has already paid an amount of Rs.42,50,000/- during investigation and Rs.14,13,327/ after issuance of show-cause notice. The said amount is to be adjusted against the confirmed demand along with interest. 7. We further hold that prior to the period 01.06.2007 as there is a composite contract whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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