TMI Blog2012 (6) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... or construction of complexes services, as the case may be, is not entitled to change classification to single composite service for the purpose of payment of service tax prior to 1.6.07 and hence is not entitled to the benefit of composite scheme - the appellant has not been able to make out prima a case in its favour so as to allow stay petition - direct the appellant to deposit an amount of Rs.15 lakh as pre-deposit. - ST/971/2011 - ST/S/450/2012-CUS - Dated:- 13-4-2012 - Archana Wadhwa, Mathew John, JJ. For Appellant: Shri Bipin Garg, Adv. For Respondent: Shri K K Jaiswal, AR Per: Archana Wadhwa: The prayer in the application is to dispense with condition of pre-deposit of service tax of Rs.30,80,443/-, education cess R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and inasmuch as they paid correct rate of duty 2%, the said mistake is required to be ignored. However, the Revenue by treating the service as commercial and industrial construction, raised demand for the period October, 2007 to March, 08 by way of issuance of show cause notice on 16.04.09. 4. The said show cause notice stands culminated into an order passed by the authorities below. The reasons for confirmation of the demand, as adopted by the Commissioner, are; one that no option was exercised by the appellant in terms of the provisions 3(3) of Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007. According to the adjudicating authority, Rule 3(3) of the said Rule requires an assessee to opt to pay service tax und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to these works contract, which are already in the pipeline and executed by the appellant to some extent. At this stage, we take into consideration clarification issued by the CBEC vide their D.O.F.NO.334/12/09-TRU dt.6.7.09. It stands clarified that the service provider who paid service tax prior to 1.6.07 for taxable service such as erection, commissioning or installation service, commercial or industrial construction services or construction of complexes services, as the case may be, is not entitled to change classification to single composite service for the purpose of payment of service tax prior to 1.6.07 and hence is not entitled to the benefit of composite scheme. At this stage, we take note of the decision of the Hon'ble Andhra Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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