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2016 (10) TMI 655 - AT - Service TaxLevy of service tax - commercial or industrial construction service - works contract - whether such an activity would fall under ‘works contract’ or any other service prior to 01/06/2007? - Held that: - the decision in the case of Commissioner of Central Excise & Customs vs. Larsen & Toubro Ltd [] relied upon. The ratio of the judgment is that prior to 01/06/2007, if an assessee is operating under works contract no service tax is payable under any other head and since works contract service came to statute w.e.f. 01/06/2007 the tax liability arises from that date. Taxability for the period after 01/06/2007 - Held that: - the appellant is liable to discharge service tax under the category of ‘works contract service’; with all the consequent relief available to them under works contract service like composition scheme, etc. We uphold the liability to discharge service tax under works contract service post 01/06/2007 with interest. Levy of penalty - Held that: - the appellant was under bonafide belief and no fraudulent intention involved - provisions of Section 80 of the Finance Act, 1994 attracted - penalty not levied. Appeal dismissed - decided partly in favor of appellant.
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