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2019 (2) TMI 1308 - AT - Service TaxWorks Contract service - construction services - Revenue has challenged the portion of the adjudicating order in which substantial portion of demand proposed in the show cause notice has been dropped - time limitation - Held that:- For the period prior to 01/07/2012, the classification of service was required to be done and activities carried out are to be classified under Works Contract Service. The show cause notice issued on 23/10/2013 has proposed the demand of service tax under the categories of Commercial or Industrial Construction Service as well as Erection and Commissioning Service - As such since the classification has been held to be under WCS, there is no infirmity in the findings of the adjudicating authority to the effect that the demand prior 01/07/2012 is liable to be set aside. Demand for the period commencing 01/07/2012 - Held that:- After the amendment to the Finance Act, 1994, there is no need for classification of service into various categories. The demand confirmed by the adjudicating authority for the service provided to Joint Stock Company FEAT is for the period 2012-13 and as such will be liable for payment of service tax - the liability for service tax under WCS in respect of the activity carried out to Joint Stock Company is to be re-determined after extending the benefit of abatement under Notification No. 24/2012. When said benefit is extended the ultimate demand of service will come down from ₹ 3.67 lakh confirmed by adjudicating authority - the original authority is directed to verify such payment of service tax claimed by the M/s Lattice. Appeal disposed off.
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