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M/s. Kiran Construction Company Versus CCE, Chandigarh

2016 (11) TMI 1112 - CESTAT CHANDIGARH

Demand - With effect from 1.6.2007, the appellant got registered under work contract service and paying service tax on the amount of services provided by them except for the services provided in the State of Jammu and Kashmir. It was alleged that the appellant had provided taxable services during period from 1.6.2007 to March, 2010-11 - Held that: - I hold that for the period post 1.6.2007, if any unpaid demand is found against the appellant under the category of 'work contract service,' the sam .....

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lowed by way of remand. - ST/45/2016 - Final Order No. 61274/2016 - Dated:- 30-8-2016 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant: Shri Ajay Jain, Advocate Present for the Respondent: Shri G.M. Sharma, AR ORDER The appellant is in appeal against the impugned order for demand of duty of service tax alongwith interest and imposition of penalty on them. 2. The brief facts of the case are that the appellant is engaged in the construction activity and was not registered with the C .....

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r the entire period alongwith interest and equivalent penalties were imposed. The said order was challenged before the Commissioner (Appeals) who held that till 30.5.2007, the appellant was not required to be registered under the Service Tax department as the service was covered under the category of work contract service'. For the period post 1.6.2007, he granted the benefit for the services pertaining to the activity undertaken in the of State of Jammu and Kashmir and remanded back the mat .....

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the period prior to 1.6.2007 that no service tax is payable by the appellant. Further for the period post 1.6.2007, the services provided in the state of Jammu and Kashmir are not taxable. For the remaining services, the appellant has paid service tax in time and filed service tax returns with the department. Therefore, no demand is sustainable and no penalty is imposable on the appellant. 4. He further submits that the demand has been raised under the category of commercial or industrial const .....

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