9911796707
TMI Blog2023 (9) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... aring both sides we find that the period involved in the case is from September 2004 to June 2006. That the issue being a works contract whether subject to service tax prior to 1.6.2007 has been settled by the judgment of the Hon ble Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] . We also note that the coordinate Bench in the case of M/S C.C.L. PRODUCTS (INDIA) LTD. VERSUS THE COMMISSIONER. C.C. E ST, GUNTUR [ 2016 (10) TMI 832 - CESTAT HYDERABAD] , in a similar matter had set aside the demand relying upon the judgment of the Hon ble Supreme Court on identical set of facts. There are no change in the facts nor has the Revenue made out any case t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 and that the gross value collected by the appellant for rendering such services in relation to M/s. Indian Oil Corporation Ltd. would attract Service Tax. 3. Further, upon scrutiny of the ST-3 returns filed by the appellant, the Revenue had apparently noticed that the appellant had not included the amount of Rs.94,41,467.91/- in the taxable value for the purpose discharging Service Tax, which prompted the issuance of Show Cause Notice dated 17.10.2007 proposing to demand Service Tax of Rs.3,81,360/- under the provisions of Section 73(1) of the Finance Act, 1994, along with applicable interest under Section 75 and penalty under Sections 76, 77 and 78 of the Act. 4. During adjudication proceedings, the Assistant Commissioner of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments. 9. We find that this very Bench in the assessee's own case in Final Order No. 41989 of 2017 dated 07.09.2017 (supra) had occasion to analyse an identical issue, wherein, this Bench having observed thus: "The appellant is engaged in the execution of works contract and entered into a contract with M/s. Indian Oil Corporation Ltd. in respect of dykes, internal roads and other civil miscellaneous work in their marketing terminals at Trichy and Sankari. They had discharged service tax for the disputed period under commercial or industrial service with respect to the construction of dykes even though the activity fall under the category of works contract which became taxable with effect from 1.6.2007. Show cause notice was issued allegi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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