TMI Blog2018 (2) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... .2007 - demand set aside - appeal allowed. - ST/00013 to 00016/2011, ST/42188, 42189/2013 - 42898-42902/2017 - Dated:- 9-11-2017 - Smt. Sulekha Beevi C.S, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellants - Shri N. Viswanathan, Adv. For the Respondent - Shri Arul C. Durairaj, Supdt. Per: Bench The issue involved in all these appeals being the same, they are heard together and disposed by this common order. 2. The appellants are engaged in construction of commercial complexes, industrial constructions etc., and are registered with the service tax department under the category of Commercial or Industrial Construction Service and Works Contract Service . On scrutiny of ST-3 ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in their ST-3 returns as and when the payments were received, and, therefore, the department had issued show-cause notices alleging that the appellants are not eligible for abatement as per Notification No.1/2006-ST, dated 01.032006. The period of rendering the service of Works Contract being prior to 01.06.2007, the said services are not subject to levy of service tax as rendered in the Apex Court's judgment in the case of Commissioner of Central Excise Customs, Kerala Vs M/s. Larsen Touboro Ltd., reported in 2015 (39) S.T.R. 913 (S.C.). Since the appellants have completed the services prior to 01.06.2007, the said judgment would clearly be applicable to the facts of the appeals under consideration. It is also submitted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the said services are not leviable to service tax. Following the same, we are of the considered opinion that the demands raised in the said appeals are not sustainable. In the appellant's own case, the Tribunal had taken a similar view observing that even though the payments are received after 01.06.2007, the receipts would not be subject to levy of service tax. In view of the decisions discussed above, we are of the considered opinion that the impugned orders are not sustainable and requires to be set aside, which were hereby do. 6. In the result, the impugned orders are set aside and the appeals are allowed with consequential relief, if any, as per law. (Dictated and pronounced in open court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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