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2018 (3) TMI 698 - AT - Service TaxClassification of service - works contract service or Commercial and Industrial Construction service? - case of appellant is that the work undertaken by them comes under Works Contract, which came into existence only w.e.f. 01/06/2007 - Held that: - Admittedly, it was the assessee himself 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 that the services being provided by them for the entire period fell under the category of Works contract, in which case the confirmation of demand by Commissioner (Appeals) cannot be faulted upon. Penalty - Held that: - the issue was a genuine issue of legal interpretation, which was the subject matter of litigation before various forums - penalty cannot be imposed. Appeal allowed in part.
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