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BPS Structures Pvt. Ltd. Versus Commissioner of Service Tax

2016 (9) TMI 634 - CESTAT NEW DELHI

Demand alongwith interest and penalty - differential tax - works contract entered by appellants in April, 2007 but providing commercial and industrial construction service to their clients prior to April, 2007 also - discharged their duty liability u .....

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of Commissioner of Central Excise, Kerala vs Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] has held that works contract were not taxable prior to 1.6.2007. Therefore, prior to the said date, there was no requirement under the law to pay an .....

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rectly in accordance with the composite scheme. Therefore, impugned order confirming the differential demand and interest and imposing penalty is required to be set aside. - Decided in favour of appellant - Service Tax Appeal No. 422 of 2010 - FINA .....

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ides, we find that the appellant was registered with the service tax department for providing commercial and industrial construction services. They entered into a contract with their client on 16.4.07 for providing construction services. However inst .....

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t was in accordance with the Finance Bill 2007 which introduced the new category of service under the head of work contract . The said heading finally received the assent of President and became Act on, 1.6.2007. Thereafter appellant also discharged .....

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under the category of commercial or industrial construction services, in which case, benefit of composite scheme cannot be availed by the assessee, raised the demand by way of issuance of show cause notice, which also proposed to deny the benefit of .....

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ion of penalties. On appeal, Commissioner (Appeals) granted the benefit of abatement but confirmed the demand to the extent of ₹ 1,57,671/- along with interest and penalty of identical amount. Hence the present appeal. 4. We find that the dispu .....

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