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TMI Blog2024 (6) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015 (8) TMI 749 - SUPREME COURT] has held that the composite works can be subjected to levy of service tax only under the category of Works Contract Services prior to 01.06.2007. Following the same, we are of the considered opinion that the demand under this head cannot sustain and requires to be set aside. Ordered accordingly. Rate of service tax - It is sufficiently established that the services were rendered prior to 01.03.2008. For the relevant period, prior to 2011, the date on which the invoice is raised or the service is rendered is to be reckoned for application of the rate of service tax. Thus, the rate applicable would be 2%. The appellant has already discharged service tax applying the rate of 2%. Therefore, the differential dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax of Rs.32,199/-. 1.3 Show Cause Notice was issued proposing to demand the differential duty on the above allegations along with interest and for imposing penalties. After due process of law, the Original Authority confirmed the demand of service tax along with interest and imposed penalty. On appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2.1 The Ld. Counsel Shri N. Viswanathan appeared and argued for the appellant. On the first issue, it is submitted by the Ld. Counsel that the period involved is prior to 01.06.2007. Even as per quantification of the service tax as shown in the Show Cause Notice, it is very much clear that the appellant had executed works involving use of materials as well as rendition of services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside. 3. The Ld. Authorised Representative Shri M. Selvakumar appeared and argued for the Department. The findings in paragraphs 7 to 10 in the impugned order was reiterated. The Ld. Authorised Representative prayed that the appeal may be dismissed. 4. Heard both sides. 5.1 The first issue is with regard to the demand of service tax for the period prior to 01.06.2007 under the category of commercial or Industrial Construction Services. It is brought out from evidence that the appellant has rendered services in the nature of composite contracts involving both use of materials as well as rendition of services. The Hon ble Apex Court in the case of Larsen Toubro Ltd. (supra) has held that the composite works can be subjected to levy of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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