TMI Blog2017 (1) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... t there could be no service tax levy on the composite works contract prior to 01/06/2007. Such finality has been pronounced by the Hon’ble Supreme Court only in 20/08/2015. Accordingly, the liability of composite works contract stand upheld w.e.f. 01/06/2007. The tax liability has to be arrived at applying the rate applicable, including the composition rate, if all the conditions thereof are fulfilled by the appellant/assessee. The appeal filed by the appellant/assessee is allowed to the extent of non-leviability of service tax prior to 01/06/2007 and restricting the demand for normal period post 01/06/2007 - penalties set aside - appeal dismissed - decided against Revenue. - Service Tax Appeals No. 1678 of 2011 and 1688 of 2011 - 55945 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levy on such work for the period prior to 01/06/2007. Further the demand for extended period cannot be invoked in the present case as tax liability of such type of contracts has been subject matter of large number of litigations for differing views. The matter was finally resolved only in Larsen Toubro Ltd. (supra). Hence, it is claimed non-payment, if any, of service tax cannot be attributed to fraud, collusion or willful statement and as such demand for extended period and penalty on the appellant/assessee are not sustainable. 3. The learned AR apart from contesting the claims of the appellant/assessee submitted that the Revenue is aggrieved and filed appeal against the impugned order on the ground that the concession extended f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nagarjuna Constn. Co. Ltd. vs. Government of India reported in 2012 (28) S.T.R. 561 (S.C.) for denial of composition scheme is found to be not appropriate. The Hon ble Supreme Court was examining scope of Circular dated 04/01/2008 issued by the CBEC regarding availability of composition scheme. The Hon ble Supreme Court upheld the views of the Hon ble Andhra Pradesh High Court regarding the validity of the circular regarding application of Rule 3 (3) of 2007 Rules. The contracts charging in the said cases were found to be falling on taxable service of erection, commissioning, commercial construction, commercial complex prior to 01/06/2007 under works contract post 01/06/2007. We find after the decision of the Hon ble Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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