TMI Blog2016 (10) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... & Toubro Ltd [] relied upon. The ratio of the judgment is that prior to 01/06/2007, if an assessee is operating under works contract no service tax is payable under any other head and since works contract service came to statute w.e.f. 01/06/2007 the tax liability arises from that date. Taxability for the period after 01/06/2007 - Held that: - the appellant is liable to discharge service tax un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal is directed against Order-in-Appeal No. PII/AV/132/2010 dated 16/08/2010 passed by the Commissioner of Central Excise (Appeals), Pune - II. 2. Heard both the sides and perused the records. 3. The issue that falls for consideration is regarding the taxability of the services rendered by the appellant during the period 10/09/2004 to 31/03/2008. Revenue authorities were of the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion service holding that the appellant had no case. The first appellate authority has also dismissed the appeal filed by the appellant on the ground that the activity undertaken by the appellant would fall under commercial or industrial construction service prior to01/06/2007 and post 01/06/2007. 4. On perusal of the records we find that the appellant taken a very clear plea before the low ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability arises from that date. 6. Respectfully following the same we hold that the demands which are raised on the appellant and confirmed for the period prior to 01/06/2007 under commercial or industrial construction service is unsustainable and liable to be set aside and we do so. 7. As regards the service tax liability post 01/06/2007 we find that the appellant is liable to discharge se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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