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2016 (6) TMI 775 - CESTAT NEW DELHI

2016 (6) TMI 775 - CESTAT NEW DELHI - TMI - Works contract service - Commercial or Industrial Construction Services (CICS) - demand was confirmed without allowing 67% abatement under Notification No.15/2004-ST or 1/2006-ST - Held that:- the demand for the Period prior to 01.06.2007 is not sustainable. Subsequent thereto (i.e. w.e.f. 01.06.2007) the service rendered will be correctly classifiable under Works Contract Service [65 (105) (zzzza) of Finance Act, 1994] and, therefore, the valuation fo .....

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:- 7-1-2016 - S. K. Mohanty, Member (Judicial) And R. K. Singh, Member (Technical) For the Appellant : Shri. A. K. Batra, Advocate For the Respondent : Shri B.B.Sharma, D. R. ORDER Per R. K. Singh The appeal is filed against Order in Original dated 02.03.2009 in terms of which service tax demand of ₹ 86,03,009/- was confirmed for the period 10.09.2004 to 30.09.2007 alongwith interest and penalty under Commercial or Industrial Construction Services (CICS). 2. The appellant has contented tha .....

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any case there is no service tax payable upto 31.05.2007 in the light of L & T judgment (supra). (iv) If the benefit of Composition Scheme is allowed, the amount of service tax payable would come to ₹ 4,47,504/-. (v) Even in terms of the provisions of Rule 2A of the Service (Determination of Value Rules, 2006 if the material cost (which is 79% of the gross value) is excluded, the service tax leviable would come to ₹ 5,63,855/- and the appellant has already paid ₹ 8,85,857/- .....

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