TMI Blog2018 (7) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... egorically held that for the period prior to introduction of WCS, i.e. 01.06.2007, the activity cannot be covered under any other category - there is no justification for demand of service tax prior to 01.06.2007. For the period from 01.06.2007, the appellant will be entitled to pay the service tax under the Works Contract Service - appellant claims that the service tax payable under the WCS has already been paid - matter requires reconsideration. Appeal allowed by way of remand. - Service Tax Appeal No. ST/53697/2014 [DB] - ST/A/52253/2018-CU[DB] - Dated:- 11-6-2018 - MR. V. PADMANABHAN, MEMBER (TECHNICAL) And MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. S.K. Pahwa, Advocate Present for the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ady taken registration under the above category on 22.04.2010 and have been paying service tax under the WCS Composition Scheme since then. He submitted that in the present impugned order, the Adjudicating Authority has denied the benefit of abatement and has ordered the classification under ECI. He also relied on the decision of the Hon ble High Court in the case of M/s Larsen Toubro reported as 2015 TIOL (187) SC-ST and submitted that for the period prior to 01.06.2007 when WCS was introduced as a separate category, no service tax is leviable. (b) The Ld. Advocate assailed the impugned order on the ground of time bar with the argument that for a part of the period covered by the present Show Cause Notice, Department had earlier issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that the activity will be appropriately classifiable under Works Contracts Service included in the statute w.e.f. 01.06.2007 under the category of Section 65(105)(zzzza) of the Finance Act, 1994. The apex court in the case of M/s Larsen Toubro(supra) has categorically held that for the period prior to introduction of WCS, i.e. 01.06.2007, the activity cannot be covered under any other category. By following the same we hold that there can be no justification for demand of service tax prior to 01.06.2007. Hence, the same is set aside. 7. For the period from 01.06.2007, the appellant will be entitled to pay the service tax under the Works Contract Service. It is claimed that the service tax payable under the WCS has already been pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
