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IDEB Projects Ltd. Versus Commissioner of Service Tax Bangalore

2016 (6) TMI 277 - CESTAT BANGALORE

Stay application - Waiver of pre-deposit - Demand of differential Service tax along with interest and penalty - Section 76, 77, & 78 of the Finance Act 1994 - before 01.06.2007, appellant was paying service tax under commercial and residential constr .....

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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 contract only and no service tax can be charged on constructi .....

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Dated:- 12-5-2016 - Shri S.S. Garg, Judicial Member and Shri Ashok K. Arya, Technical Member For the Appellant : Mr. B.G. Chidananda, Adv For the Respondent : Mr. Ajay Saxena, A.R. ORDER The applicant has filed the present application for grant of st .....

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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 .....

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er residential complex category and accordingly show-cause notice was issued to the applicant demanding differential service tax to the tune of ₹ 60,85,944/- along with interest and penalty. On adjudication the same was confirmed by the impugne .....

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rlier period and the classification as favoured by the department is untenable in law. He also submitted that classification by the department under the category of construction service after 01.06.2007 is without the authority of law. In support of .....

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has to be discharged under works contract only and no service tax can be charged on construction of commercial and residential services. On the other hand, the learned A.R. placed reliance on the decision of Nagarjuna Construction Co. Ltd Vs UOI rep .....

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of Notification No. 1/2006 ST and paid service tax only on 33% of the total value. In that situation, it was held that assesse had already paid service tax and they could not change classification of composite service to avail the above benefit unde .....

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