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TMI Blog2025 (3) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... NER OF SERVICE TAX MUMBAI - II [2020 (4) TMI 105 - CESTAT MUMBAI] where it was held that 'in the absence of show cause notice for the period after the substitution of the definition of 'taxable service' in section 65 (105) by section 65B of Finance Act, 1994 in 2012-13 and 2013-14 invalidates the demands in the respective impugned orders.
Conclusion - By following the precedent decision of this Tribunal in appellants own case wherein demands for the period from 01.07.2012 to 31.03.2014 were set aside, the demand raised and confirmed for the period from 01.04.2014 to 31.03.2015 set aside.
Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-In-Original dated 31.12.2014 and also demand of around Rs. 15.21 Crore for the financial year 2012-13 was confirmed. It was further stated that the appellant pays VAT on 80% on the contract value considering the 80% of contract value as sale of goods and pays Service Tax on balance 20% of the value. It further stated that for the financial year 2013-14 a similar demand for Service Tax of Rs. 13.86 crore approximately was issued invoking provisions of Rule 2 (ii) (A) of Service Tax valuation Rules, 2006. On said grounds stated in the earlier show cause notices, the present statement under section 73 (1A) is issued demanding Service Tax of Rs. 15,15,08,150/- for the period from 01.04.2014 to 31.03.2015. The appellant through their lette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod from 01.04.2012 to 31.03.2013. The third show cause notice was for the period from 01.04.2013 to 31.03.2014 and the subject matter of the present appeal is show cause notice from 01.04.2014 to 31.03.2015. The earlier show cause notice have gone through various stages of adjudication, appeal remand and were ultimately decided by this Tribunal through Final Order No. A/85585- 85587/2020 dated 13.03.2020. He has submitted that this Tribunal through this said final order as held in Paragraph 7 and 11 together that demand for period from 01.07.2012 to 31.03.2014 are not sustainable since proper show cause notices were not issued and statement of demand was issued even when there were changes in provisions of the law. Further, the demand fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot tenable, after July, 2012 when the 'negative list' regime altered the definition of taxable service on which the first notice was heavily dependent." "11. The law pertaining to taxability of 'service' component of composite 'works contracts' took a long time to attain finality. Until the decision of the Hon'ble Supreme Court in re Larsen & Toubro Ltd, that of the Larger Bench (though by majority opinion) in Larsen & Toubro Ltd v. Commissioner of Service Tax, Delhi [2015- TIOL-527-CESTAT-DEL-LB]-2015-VIL-147-CESTAT-DEL-ST-LB, along with some predecessor decisions, prevailed as settled law in terms of which transactions, that could well be 'works contract', were liable to tax under the existing 'taxable services'. In the circumstances o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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