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S.A. Ghorpade Versus Commissioner of Central Excise & Customs Kolhapur

2016 (10) TMI 655 - CESTAT MUMBAI

Levy of service tax - commercial or industrial construction service - works contract - whether such an activity would fall under ‘works contract’ or any other service prior to 01/06/2007? - Held that: - the decision in the case of Commissioner of Central Excise & Customs vs. Larsen & 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 .....

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was under bonafide belief and no fraudulent intention involved - provisions of Section 80 of the Finance Act, 1994 attracted - penalty not levied. - Appeal dismissed - decided partly in favor of appellant. - ST/637/2010 - A/86138/16/STB - Dated:- 11-2-2016 - Shri M V Ravindran, Member (Judicial) and Shri C J Mathew, Member (Technical) Shri Santosh S. Punalkar, Advocate for the appellant Shri A. B. Kulgod, Asstt. Commissioner (AR) for the respondent ORDER This appeal is directed against Order .....

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Act, 1994 when they constructed a co-generation project/ desulphurization plant, etc. Appellant had contested the demands raised on the ground that the said services rendered by the appellant would fall under works contract and tax on works contract has been discharged on the contracts hence they are not covered under commercial or industrial construction service prior to 01/06/2007 and post 01/06/2007 they discharged serviced tax liability under works contract service . The adjudicating authori .....

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ellant taken a very clear plea before the lower authorities that the activity undertaken by them for their customers of construction of co-generation plant / desulphurization plant were works contract and they had paid VAT to State of Maharashtra. This particular plea has not been considered by the lower authorities in its correct perspective. 5. We find that prior to 01/06/2007 the issue whether such an activity would fall under works contract or any other service is now settled by the Supreme .....

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