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M/s Sneh Developers Pvt. Ltd. Versus CST, New Delhi

2017 (1) TMI 660 - CESTAT NEW DELHI

Composite works contract - construction of residential building in terms of contracts entered into with their clients - extended period of limitation - Held that: - the service tax liability in respect of composite works contract has been settled by .....

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or machinery to levy and assess service tax on indivisible composite works contract as per Finance Act, 1994 prior to 01/06/2007. - The issue needs to be re-examined by the Original Authority afresh. The learned Counsel admitted that for the cont .....

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ran, Member (Technical) Shri S.S. Dabas, Advocate for the appellant Shri Ranjan Khanna, Authorized Representative (DR) for the Respondent ORDER Per B. Ravichandran The appeal is against order dated 25/11/2011 of Commissioner (Adjudication), Service T .....

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16/06/2005 to 31/03/2008 under the category of construction of complex service. He also imposed penalties under Section 76 and 78 of the Finance Act, 1994. 2. The learned Counsel for the appellant submitted that the appellant is registered with Stat .....

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the Adjudicating Authority. As such, there is no service tax liability on such works contract prior to 01/06/2007 in terms of decision of Hon ble Supreme Court in CCE & C, Kerala vs. Larsen & Toubro Ltd. reported in 2015 (39) S.T.R. 913 (S.C. .....

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nd that the service tax liability on composite works contract has been a subject matter of dispute and litigation. No fraud or willful statement can be alleged in such situation. 3. The learned AR reiterated the findings of the lower Authorities. He .....

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s no application in the facts of the present case. 4. We have heard both the sides and perused the appeal records. We find that the service tax liability in respect of composite works contract has been settled by the Hon ble Supreme Court in Larsen & .....

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mposite works contract as per Finance Act, 1994 prior to 01/06/2007. 5. Considering the above position, we find that the issue needs to be re-examined by the Original Authority afresh. The learned Counsel admitted that for the contracts executed afte .....

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