TMI Blog2017 (8) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... ght under the service tax net w.e.f. 01.06.2007, no prior clarification is applicable in the instant case. The Commissioner has already given partial relief to the appellant. In the peculiar facts and circumstances of the case, there is no further scope to provide any relief - Appeal dismissed - decided against appellant. - Service Tax Appeal No. 1600 of 2010 - F. O. No. 50795 / 2017 - Dated:- 7- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, 2009 on the Works Contract service . So, the service tax demand was raised. However, partial relief was provided by the impugned order, still the appellant was not satisfied with the same. Being aggrieved, the appellant has filed the present appeal. 3. With this background, we heard Sh. S. K. Pahwa, ld. Counsel for the appellant and Dr. Neha Garg, ld. AR for the Revenue. 4. Ld. Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Garg, ld. AR for the Revenue submits that the services of the appellant has come to the service tax net w.e.f. 01.06.2007 so any circular or clarification prior to this is not applicable in the instant case. Hence, no benefit can be provided of the Board circular dated 17.09.2004. It is also her submission that Works contract is subject to service tax as per Section 65 of the Finance Act, 1994. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prior clarification is applicable in the instant case. The Commissioner has already given partial relief to the appellant. In the peculiar facts and circumstances of the case, there is no further scope to provide any relief. Hence, we uphold the impugned order alongwith the reasons mentioned therein. 8. In the result, appeal filed by the appellant is dismissed. (Dictated and pronounced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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