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2017 (9) TMI 928 - AT - Service TaxPenalty - Site Formation and Clearance Service - Cargo Handling Service - Held that: - the matter was under consideration by the Ministry of Coal and Finance and upon confirmation of the position that Service Tax is liable to be paid under the taxable service, SECL has accepted its liability and paid the Service Tax on behalf of the appellant. Works contract - composite contract - construction of Ash Dyke - Held that: - the construction of the Ash Dyke in the premises of the service receiver was a composite contract, involving supply of goods as well as execution of the assigned task - In view of the fact that the essence of contract is construction of Ash Dyke, involving supply of goods on payment of appropriate VAT, splitting of the said contract to classify the service under site formation and clearance service in the adjudication order is not legally sustainable. Scope of work pursuant to the above work order should appropriately be classifiable under works contract service, leviable to service tax with effect from 01.06.2007 - In the present case, since the period involved is from 25.11.2005 to 03.06.2006, which is prior to the effective date of levy of service tax on works contract service, in our considered view, the Service Tax demand of ₹ 79,02,503/- cannot be confirmed against the appellant. The ld. Adjudicating Authority has already referred the matter to the Jurisdictional Service Tax Authorities for verification of the payment particulars - matter on remand.
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