TMI Blog2016 (6) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.2007 they started paying service tax under the category of works contract on the basis of composition scheme in respect of contracts which were entered into prior to 01.06.2007 - Held that:- by following the decision of Hon'ble Supreme Court in the case of CCE & Kerala vs Larsen Toubro Ltd [2015 (8) TMI 749 - SUPREME COURT], after 01.06.2007, the tax liability has to be discharged under works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest and penalty under Section 76, 77, 78 of the Finance Act 1994. The appellant is engaged in commercial and residential construction services and was paying service tax accordingly. But with effect from 01.06.2007 they started paying service tax under the category of works contract on the basis of composition scheme in respect of contracts which were entered into prior to 01.06.2007 whereas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruction service after 01.06.2007 is without the authority of law. In support of his submission, he relied upon the recent decision of the Hon ble Supreme Court of India in the case of CCE Kerala vs Larsen Toubro Ltd [2015 (39) STR 913 (SC)] wherein the Hon ble Supreme Court has held that after 01.06.2007, the tax liability has to be discharged under works contract only and no service tax can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court in Nagarjuna Construction Co. Ltd case is not applicable to the facts and circumstances of the present case and the decision of the Hon ble Supreme Court in the case of Larsen Toubro Ltd cited supra which is later in point of time is clearly applicable and it make the position of law very clear as far as works contracts are concerned. After hearing learned counsel for both the parties an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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