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2016 (10) TMI 457 - CESTAT CHANDIGARHJurisdiction to raise the demand of service tax - the construction work carried in Punjab and Himachal Pradesh - The contention of the appellant is that they are registered with the Service Tax Commissioner, Panchkula which has jurisdiction over them and having no jurisdiction over the construction at site. - Held that:- The appellant is providing services of construction with material and the amount and the material supplied cannot be vivisected. In that circumstance, the demand pertained to the period prior to 1.6.2007 in view of the decision of the Apex Court in the case of Larsen & Toubro Ltd. (2015 (8) TMI 749 - SUPREME COURT) For the services post 1.6.2007, the appellant is ready to pay service tax on the composite contract value which ,is permissible under the work contract. Therefore, we direct the appellant to make payment of 2% plus other levy in terms of cess payable alongwith interest by the appellant within 30 days from today. On such payment the service tax liability alongwith interest shall be met out. - As the issue involved is interpretation, no penalty is imposable on the appellant. Decided partly in favor of assessee.
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