TMI Blog2019 (11) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... dustrial Construction Services cannot sustain for the period prior to 01.06.2007 as per the decision of the Hon ble Apex Court in the case of Larsen and Toubro Ltd [ 2015 (8) TMI 749 - SUPREME COURT ] - The demand for this period therefore requires to be set aside. Demand for the period June 2007 to March 2008 - Works contract services - HELD THAT:- The department has confirmed the demand und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a proprietary concern and registered with the service tax department for construction services. They were issued a show-cause notice alleging short payment of service tax under Commercial or Industrial Construction Services for the period October 2004 to May 2007 and demanding payment under Works Contract Services for the period June 2007 to March 2008. After due process of law, the original aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act Service was payable at the rate of 2% and the amount has been correctly calculated and paid by the appellant. In the Show-cause notice, the department proposed to apply 4.12% rate, has confirmed the same after adjudication. The appellant has correctly paid the service tax and so the application of 4.12% is erroneous and cannot sustain. He therefore prayed to set aside the entire demand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax at the rate of 2%. Therefore, the demand made by the department applying the rate aa 4.12% cannot sustain and requires to be set aside which we hereby do. 8. From the discussions made above, we find that the entire demand cannot sustain. The impugned order is set aside. The appeal is allowed with consequential reliefs. (Order pronounced and dictated in open c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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