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2018 (3) TMI 698

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..... who took a plea that the services being provided by them fell under the category of Works Contract and as such the demand for the period prior to 01.06.2007 would not arise - The appellant cannot be allowed to have two different grounds for the purposes of challenging the demands pre and post 01.06.2007. The relief having been granted to them for the period prior to 01.06.2007. it has to be held .....

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..... nue are being disposed of by a common order, as they arise out of the same impugned order. 2. It is seen that the demands were raised against the assessee under the category of Commercial and Industrial Construction services. They took a categorical stand that the said service was done by them as Works Contract, which came into existence only w.e.f. 01/06/2007. The Commissioner (Appeals) accept .....

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..... would not arise. The said plea stands accepted by the Commissioner. The appellant cannot be allowed to have two different grounds for the purposes of challenging the demands pre and post 01.06.2007. The relief having been granted to them for the period prior to 01.06.2007. it has to be held that the services being provided by them for the entire period fell under the category of Works contract, i .....

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..... ls) vide which he has set aside the demands prior to 01.06.2007, we have already observed that the Hon ble Supreme Court decision in the case of Larsen and Toubro Ltd. (supra) involving the same issue is against the Revenue. As such no merits are found in the Revenues appeal, the same is accordingly rejected. 7. Both the appeals are disposed of in the above manner. (Order dictated and p .....

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