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TMI Blog2024 (1) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 73 of the Finance Act by invoking the extended period of limitation and also appropriated an amount of Rs. 9,07,916/- paid during the investigation. The Ld. Commissioner has also imposed equal penalty and penalty of Rs. 5000/- under Section 77 of the Finance Act, 1994 and has also demanded interest on the said demand of service tax at the applicable rate. Aggrieved by the said order, Revenue has filed the present appeal only on the ground that the Ld. Commissioner has wrongly dropped the demand under 'Commercial and Industrial Construction Service for the period prior to 01.06.2007. 2. Briefly the facts of the case are that the respondent were providing taxable service under the category of 'Commercial or Industrial Construct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-Section 1 of Section 73 of the Finance Act, 1994 along with interest under Section 75 and penalty under Section 76, 77 and 78 of the Finance Act, 1994 should not be imposed on them. 3. After considering the submissions of the parties, the Ld. Commissioner dropped the demand of service tax on 'Works Contract Service' received prior to 01.06.2007 against which the Revenue is in appeal. 4. Heard both the parties and perused the record. 5. Ld. AR appearing for the Revenue submitted that the impugned order dropping the demand of service tax on 'Works Contract Service' before 01.06.2007 is not sustainable in law. He further submitted that the adjudicating authority has wrongly classified the services provided by the respondent as 'Works C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Commissioner, Central Excise and Customs, Kerala Vs. M/s Larsen & Toubro Ltd. 2015 (39) STR 913 wherein the Hon'ble Supreme Court has held that Works Contract Service is taxable only from 01.06.2007 when Works Contract Service was introduced and made taxable under Section 65((105)(zzzza) of the Finance Act, 1994. He also submitted that subsequently, Hon'ble Apex Court in the case of Total Environment Building Systems Pvt. Ltd Vs. Deputy Commissioner of Commercial Taxes & Ors. 2022 (63) G.S.T.L. 257 has upheld its earlier judgment in the case of M/s Larsen & Toubro Ltd. cited (Supra). 7. After considering the submissions of both the parties and perusal of the materials on record, we find that this issue is no more res integra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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