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2016 (6) TMI 776 - CESTAT NEW DELHI

2016 (6) TMI 776 - CESTAT NEW DELHI - TMI - Valuation - works contract service - taxability of services prior to 01.06.2007 - Held that:- Without further going into the details of the submission made before us including facts of payment of service tax during the relevant period which according to the assessee is correct payment, we deem it fit to set aside the impugned order and remand the matter to the adjudicating authority for deciding appellants liability as also quantification of the tax re .....

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Wadhwa As per the facts on record the appellant is engaged in the construction activities and they are registered with the department for the purpose of service tax under the category of construction services. They were paying service tax on the value of the services being provided by them. 2. As per the audit objection raised at the recipient end, further investigation were taken up at the appellants end and they were directed to produce on record the evidence reflecting the value of goods used .....

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though they were registered with the department under the category of construction services but as per the latest decision of the Hon ble Supreme Court in the case of L&T Ltd. Vs. CCE Kerala 2015-TIOL-187-SC-ST they are liable to be taxed under the category of works contract, which became effective only w.e.f. 01.06.2007. As such there was no requirement for them to pay any service tax prior to 01.06.2007. He further submits that if the appellants are held liable to pay duty under the categ .....

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