TMI Blog2017 (11) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant /assessee on classification of services under works contract service and with reference to eligibility of the appellant/assessee to pay service tax after availing the concessional rate under composition scheme for works contract service - appeal allowed by way of remand. - Service Tax Appeal No.34 of 2012, Service Tax Appeal No.129 of 2012 - ST/A/57805-57806/2017-CU[DB] - Dated:- 8-11-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Sanjay Jain, Authorized Representative (DR) for the appellant/respondent Shri Jatin Mahajan, Advocate for the respondent/appellant ORDER Per. B. Ravichandran Both Revenue and assessee are in appeal against common im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contracts are not liable to service tax for the period prior to 01/06/2007 in terms of law laid down by the Hon ble Supreme Court in CCE CUS, Kerala Vs. Larsen Toubro Ltd. 2015 (39) S.T.R. 913 (S.C.) ; (b) the Original Authority confirmed the tax liability on the same contracts under commercial or erection, commissioning or installation service for the period prior to 01/06/2007 and for the period after that date under works contract service. He allowed the abatement in the gross value under Notification 15/2004-ST and 01/2006-ST in respect of erection, commissioning or installation service and composition scheme in respect of works contract service w.e.f. 01/06/2007 ; (c) wherever the contracts are not for commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of Hon ble Supreme Court in Nagarjuna Construction Co. Ltd. Vs. Government of India 2012 (28) S.T.R. 561 (S.C.) to state that option to pay service tax has to be exercised specifically by the assessee/appellant. 4. Elaborating on the grounds of appeal by the Revenue, the learned AR submitted that apart from wrongly extending the composition benefit, the Original Authority failed to impose penalties under Section 70 and 77 of the Finance Act, 1994 for the violation of non-registration, non-filing of returns by the assessee/appellant. 5. We have heard both the sides and perused the appeal record. The dispute involves various types of contracts executed by the assessee/appellant. These are listed in the impugned order. Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scheme has been examined by this Tribunal in ABL Infrastructure Pvt. Ltd. Vs. CCE, Nashik 2015 (38) S.T.R. 1185 (Tri. Mumbai). The said decision examined various decided cases alongwith legal principles, including the ratio of the decision in Nagarjuna Construction Co. Ltd. (supra) and held that when the appellant/assessee did not pay any tax on such works contract service and starts paying tax after availing concession, such payment of tax under the scheme should be construed as exercising the option. We note that the facts in respect of each one of the contracts now under contest requires verification with original documents. Accordingly, the matter has to go back to the Original Authority to apply the above ratio and to give ..... X X X X Extracts X X X X X X X X Extracts X X X X
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