TMI Blog2019 (3) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... Court, the demand for service tax for the period upto 31/05/2007 is set aside. For period commencing on 1/06/2007, the composite services would be liable for classification under Works Contract Service only - But we note the SCN has proposed the demand for service tax under the category of Commercial and Industrial Construction Service as well as Repair and Maintenance Service. Hence the confirmation of demand under the category of WCS will not be proper particularly in view of the decision of the Tribunal in case of Ashish Ramesh Dasarwar [2017 (9) TMI 1001 - CESTAT MUMBAI] wherein Tribunal has taken the view that demand for Service Tax is to be set aside if the Show Cause Notice proposed a classification different from WCS for constru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as the nature of work executed are summarised below; SN Nature of work Period Value (Rs) S. Tax demanded(Rs) a. Construction of RCC Foundation Transformer Plinth, control room and office building 2006-07 2007-08 2,19,55,530/- 8,87,516/- b. Construction of roads 2006-07 2007-08 3,40,13,600/- 13,84,814/- c. Repair of road work 2007-08 2,83,900/- 11,580/- d. Construction of 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from 1/06/2007, he submitted that the Apex Court has decided that such services will be classifiable only under the Works Contract Service (WCS) with effect from introduction of such service i.e. on 01/06/2007. The learned Consultant further submitted that the demand in the case has been raised under the category of Commercial or Industrial Construction Service and the same cannot be ordered for payment under WCS in view of decision of the Tribunal in the case of Ashish Ramesh Dasarwar vs Commissioner [2017 (TIOL) 3230-CESTAT-MUM] (ii) In respect of work carried out towards repair of roads, he submitted that the same arguments are advanced by relying on the Larsen and Turbo case since the repair of roads was also Composite Service. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial Construction Service as well as Repair and Maintenance Service. Hence we are of the view that the confirmation of demand under the category of WCS will not be proper particularly in view of the decision of the Tribunal in case of Ashish Ramesh Dasarwar (supra) wherein Tribunal has taken the view that demand for Service Tax is to be set aside if the Show Cause Notice proposed a classification different from WCS for construction activity; 6. As regards the period after 1.6.2007, since the demand was raised under commercial or industrial construction service, whereas admittedly the service is correctly classifiable under work contract service, demand raised under wrong head of service cannot sustain. 9. Consequently, we se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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