9911796707
TMI Blog2024 (3) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... the full value without claiming any abatement. This is evident from the findings recorded by the adjudicating authority in the Order-in Original. Hence, it is observed that the correct classification of the services rendered by the appellant would be Works Contract Service which was brought under ambit of service tax only with effect from 01.06.2007. Hence, the services rendered by the appellant prior to 01.06.2007 are not liable to service tax as held by 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] . Accordingly, the demand of service tax confirmed in the impugned order under the categories of Maintenance and Repair service, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is registered with the Department in November 2004. Audit was also conducted in November 2006. Thus, we find that most of the demand raised are beyond the normal period of limitation - the demand, if any, within the normal period of limitation, is also not sustainable. Penalties - HELD THAT:- Appellant have paid service tax along with education cess amounting to Rs. 44,06,274/-immediately after the non-payment was pointed by audit. They have also paid late fee of Rs.14,000/- @Rs.2000/- per return. The appellant has calculated the above tax liability after availing the abatements provided under Notification No. 15/2004 dated 10.09.2004 for Maintenance and Repair service and Notification No. 1/2006 dated 01/03/2006 for Commercial o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also paid late fee of Rs.14,000/- @Rs.2000/- per return. The appellant has calculated the above tax liability after availing the abatements provided under Notification No. 15/2004 dated 10.09.2004 for Maintenance and Repair service and Notification No. 1/2006 dated 01/03/2006 for Commercial or Industrial Construction Service, as they have provided such services with materials. 2.1 The Department issued a Show Cause Notice dated 21.10.2008 demanding service tax of Rs.33,56,761/- on the ground that the appellant is not eligible for the abatements claimed. The Notice was adjudicated by the Ld. Additional Commissioner confirming the demands of service tax along with interest. He also imposed penalties of Rs.44,00,000/- under Section 76 of the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1994 are not sustainable. They also submitted that the audit was conducted in November 2006 and the Show Cause Notice demanding service tax for the period April 2003 to September 2007 was issued only on 21.10.2008. Accordingly, they contended that most of the demand is not sustainable on the ground of limitation also. Since they have already paid Rs.44,06,274/- towards their service tax liability, which is much more than the service tax payable, no further tax is payable by them. Accordingly, they prayed for setting aside the demands confirmed in the impugned order. 4. The Ld. Departmental Representative reiterated the findings in the impugned order. 5. Heard both sides and perused the appeal documents. 6. We observe that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enance and Repair service, Commercial or Industrial Construction Service and paid the same to the Department. Hence, the service tax collected and paid by them to the Department is not liable for refund to them. Accordingly, we hold that the demand of service tax confirmed on the appellant up to 01.06.2007 is not sustainable on merits. 6.1 After 01.06.2007 also, there is no demand made in the notice under the category of Works Contract Service . Hence, the demands confirmed under Maintenance and Repair service, Commercial or Industrial Construction Service and Erection Installation and Commissioning Service for the period after 01.06.2007 is not sustainable. However, since the appellant has collected the service tax and paid the same to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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