TMI Blog2018 (10) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... fferent classifications of service like CICS, ECIS, Construction of Complex, etc. This has been the stand of the Revenue as evident from the ruling of the Hon’ble Supreme Court in the case of Larson & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] wherein the Hon’ble Supreme Court has held that whenever there is a case of composite service there was lack of legislative competence on the part of the Revenue, to vivisect and tax the service component prior to coming on the statute of Section 65(105)(zzzza) of the Finance Act - Accordingly, no service tax could be demanded prior to 01.06.2007, where work /service is classifiable under the Works Contract Service. The show cause notice has been issued on 23.10.2013 which is prior to the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice; and (ii) Whether the appellant is entitled to avail the composition scheme under the facts and circumstances of this case. 2. Brief facts of the case are that the appellants are a proprietary concern engaged in construction business. They are registered with the Service tax department since February, 2007 under the category of Construction of Commercial and Industrial Buildings or Civil Structures Service . They were all along paying service tax under the category of Construction of Commercial and Industrial Complex Service and availing abatement of 67% under Notification No. 1/2006-ST dated 01.03.2006. The appellants were regularly filing their ST-3 returns. 3. During audit of the appellants record in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) Classification of services relating to construction related service was always a subject matter of dispute and the matter was resolved finally by the Supreme Court through the decision in the case of CCE, Kerala vs. Larsen Toubro 2015 (39) STR 913 (SC). Hence, it cannot be said that the appellants had deliberately mis-classified their service to evade service tax. iii) As per the Supreme Court decision in the case of Larsen Toubro (supra) the appellants are accepting the position that the services provided by them for the impugned period were in the nature of Works Contract Service . However, the benefit of Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, has been wrongly denied by the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly benefit of Notification No. 01/2006-ST dated 01.03.2006 as well as benefit of Works Contract (Composition Scheme for Payment of Service tax) Rules, 2007 with intent to evade payment of Service Tax. It was observed that the assessee did not get their registration certificate (ST-2) amended to include Works Contract Service . 9. On appreciation of the facts on record, we take notice that it was the stand of Revenue all throughout that the different elements of work/ service in a composite contract can be vivisected and tax demanded under the different classifications of service like CICS, ECIS, Construction of Complex, etc. This has been the stand of the Revenue as evident from the ruling of the Hon ble Supreme Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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