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2018 (6) TMI 1085 - CESTAT NEW DELHICommercial or Industrial Construction Service - Construction of Complex Service - Works Contract Service - denial of benefit of abatement - Held that:- During the period of dispute i.e. 2006-11, the appellant has undertaken construction activity for various customers. It can be stated that the services rendered in the form of civil construction involves supply of various goods such as steel, cement etc which get consumed in the process of providing construction service. Such activities are evidently in the nature of Works Contract. The ‘Works Contract Service was included in the statue under Section 65 (105) (zzzza) w.e.f. 01/06/2007 - In the wake of authoritative pronouncement by the Apex Court in the case of L&T Ltd. [2015 (8) TMI 749 - SUPREME COURT], no Service Tax can be levied for the period up to 31/05/2007 - the demand of Service Tax up to 31/05/2007 in respect of all the civil contracts executed by the appellant set aside. On fulfillment of the conditions laid down in the above Scheme, the Tax liability of the appellant will need to be reworked and demanded after extending the benefit of the Composition Scheme for the period w.e.f. 01/06/2007. Non-fulfillment of exercising an option for payment of tax under the Composition Scheme cannot be held as a reason for denial of such concession - Subject to fulfillment of the conditions the service tax liability of the appellants is to be re-calculated based on the Composition Scheme. Time Limitation - Held that:- Admittedly the issue of service tax liability on Composite Works Contracts has been a subject matter of large number of litigation and clarifications by the Board. In such a situation, alleging fraud, collusion and willful misstatement on the part of the appellants is not tenable - demand beyond the normal period do not sustain. Appeal disposed off.
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