TMI Blog2016 (1) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... on and re- computation of demand on the basis of the principles laid down. Before de novo adjudication, the adjudicating authority shall give an opportunity to the appellant to be heard. Needless to say that the penalties will have to be re-adjusted in accordance with the demand so recomputed. - Application No. ST/Stay/59278/2013-CU(DB) In Appeal No. ST/58658/2013-CU(DB) - - - Dated:- 6-10-2015 - G RAGHURAM, PRESIDENT AND R K SINGH, MEMBER (TECHNICAL) For the Petitioner : Mr N Venkatraman, Sr. Adv., Mr S Ramakrishna Ms Amoha, Advs. For the Respondent : Mr. Amresh Jain, DR ORDER PER: R K SINGH: Stay application along with appeal has been filed against Order-in-Original No.52/GB/2013, dated 01.04.2013 in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CESTAT judgment in the case of Bhayana Builders (P) Ltd. Vs. CST [2013 (32) STR 49 (Tri.-LB)] and therefore this component of demand is not sustainable. 5. As regards demand pertaining to DMRC IT Park contract, we find that the adjudicating authority has noted that the said work was done under indivisible works contract executed prior to 01.06.2007. In the light of the Supreme Court judgment in Civil Appeal No.6770/2004 in the case of CCE, Kerala Others Vs. Larsen Toubro Ltd. Others holding that works contracts were not liable to service tax prior to 01.06.2007, the demand pertaining to DMRC IT Park is also not sustainable. 6. As regards demand pertaining to mobilisation advance, the appellant has contended that mobilisation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bilisation advance and not with reference to date of rendition of service. In cases where the mobilisation advances were adjusted and service tax paid with reference to date of rendition to service, there will be interest liability for the delayed payment of service tax. 7. As regards the component of the demand arising on account of denying composition scheme for paying service tax under works contract service, we agree with the contention of the appellant that in respect of on-going composite contracts, where the service tax was paid prior to 01.06.2007 availing of abatement scheme and with effect from 01.06.2007 by opting for compositional scheme, the judgement of the Supreme Court in the case of Nagarjuna Construction Co. Ltd. Vs. Go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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