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2016 (3) TMI 999 - CESTAT MUMBAI

2016 (3) TMI 999 - CESTAT MUMBAI - TMI - Imposition of penalty - Service Tax liability along with interest on the service rendered under the category of Installation & Commissioning Services - Held that:- the penalty imposed on the appellant is unwarranted as the Service Tax liability and interest thereof was paid by the appellant before the issuance of show-cause notice. Provisions of Section 73(3) of the Finance Act, 1994 would apply, which is settled by the judgments of Tribunal. Accordingly, .....

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se of Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others [2015 (8) TMI 749 - SUPREME COURT], no Service Tax liability arises under any services for the work/job executed under Works Contract Services. Therefore, demand of Service Tax under ‘Commercial or Industrial Services' is liable to be set aside. Consequent penalties imposed are also set aside. - Appeal disposed of - Appeal No. ST/689/10 - Order No. A/86242/16/STB - Dated:- 17-2-2016 - M V Ravindran, Member .....

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1.3.2004 is services of Installation & Commissioning services' during 2003-04 and Construction services' w.e.f. 10.9.2004 whether they have rendered the services of Construction, 'Commercial or Industrial Construction services' and liable to discharge Service Tax liability on the amounts received or otherwise. 4. Undisputedly, appellant is executing contract of Indian Oil Corporation Ltd. for construction of new retail outlets and its related works, supplying all the material .....

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e works executed by them of construction of retail outlets, he would submit that they are works contract and Service Tax liability under Works Contract services" has been introduced only from 01.06.2007. It is his submission that prior to 01.06.2007 Service Tax cannot be levied under any other services is law settled by the Hon'ble Apex Court in the case of Larsen & Toubro Ltd. - 2015-TIOL-187-SC-ST. 6. Learned Departmental Representative would submit that penalty is imposable as th .....

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