TMI Blog2023 (7) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... ond the scope of show cause notice. The show cause notice cannot be rectified by way of Adjudication Order passed in such show cause notice, therefore, on this ground alone demand is not sustainable. Moreover, the period involved is 2005-06, even if it is assumed that the appellant had provided commercial or industrial construction service but undisputedly the service was provided along with material, therefore, it is falling under works contract Service - The levy of Service Tax on Works Contract was brought under the statute only with effect from 01.06.2007. The Hon ble Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT ] clearly held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed under Renting of Immovable Property Services (for the year 2009-10) 2. Shri Hardik Modh, Learned Counsel appearing on behalf of the appellant submits that the show cause notice has raised the demand, under the head of construction of residential complex services, whereas in the impugned order, the demand was confirmed under different head i.e. Commercial or Industrial Construction Services. It is a submission that in the adjudication order, the classification which was proposed in the show cause notice cannot be changed. Therefore, the demand under Commercial or Industrial Construction Services is liable to be set aside on this ground alone. 2.1 Without prejudice, he further submits that the appellant have provided the const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T.R. 1028 (Tri. - Del.) 3. Shri Ajay Kumar Samota, Learned Superintendent (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of records, we find that it is an admitted fact that the show cause notice has proposed the demand of Service Tax under construction of residential complex. However, in the impugned order the demand was confirmed under Commercial or Industrial Construction Service. Thus, the impugned order has travelled beyond the scope of show cause notice. 4.1 We are of the view that the show cause notice cannot be rectified by way of Adjudication Order passed in such show cause notice, therefore, on this g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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