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2018 (6) TMI 1361 - AT - Service TaxConstruction Services - demand of Service tax - for the period 10.09.2004 to 16.06.2005, under Construction services, and the period 16.06.2005 to 30.09.2008 under Commercial or Industrial construction Services - for the period 01.04.2008 to 30.09.2008, under Works Contract - Held that:- The payment upto 01.06.2007 will get extinguished on account of the law that has been laid down by the Apex Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] - The demand confirmed in the impugned order under these categories namely under construction service for the period 10.09.2004 to 16.06.2005 under CICS for the period 16.06.2005 to 30.09.2008 cannot also sustain and are therefore set aside. For the period 01.04.2008 to 30.09.2008, the demand confirmed is ₹ 26,88,611/- - Held that:- The appellant has not contested the liability under works contract for this period - the demand of ₹ 26,88,611/- under works contract service for the period 01.04.2008 to 30.09.2008 is required to be considered as having been paid, albeit subsequent to the visit of the officers - however, the interest liability if any will have to be discharged. Penalties - Held that:- It is also only on 1.04.2008, that the registration certificate had been amended to include works contract service as per the request of the appellant. This being so, and also considering the fact that the issue per se was also mired in litigation and reached finality only after the Hon’ble Apex Court judgement in L& T [2015 (8) TMI 749 - SUPREME COURT], it can be concluded that there cannot be any penalty imposed in the impugned order and therefore set aside the same. Appeal allowed in part.
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