9911796707
TMI Blog2025 (3) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... rial Construction Services'. Appellant was providing taxable services and obtained service tax registration in August 2006 under Commercial or Industrial Construction Services and were paying service tax for the period from April 2006 onwards. Alleging that they were rendering similar services prior to 2006 without payment of service tax, proceedings were initiated. After taking registration in August 2006, appellants were paying service tax on 33% of the gross value by availing abatement under Notification No.15/2004-ST dated 1.09.2004 as amended by Notification No. 19/2005 dated 07.06.2005 which was further substituted by Notification No.1/2006-ST dated 01.03.2006. Further, it is alleged that appellants were paying 2% service tax on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order keeping all the issues open, remand the matter back to the adjudicating authority to consider the issue afresh within the allegation raised in the Show Cause Notice after following the principles of justice." Accordingly, de novo proceedings were conducted, and the adjudicating authority confirmed the demand under 'Commercial or Industrial Construction Service' along with interest and also imposed penalty under various provisions of law. Aggrieved by the said order, present appeal is filed. 2. When the appeal came up for hearing, the learned counsel drew our attention to the findings in the impugned order and submits that the issue is no more res integra and squarely covered by the decisions of the Hon'ble Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order and submits that once appellant is registered and paid tax under the category of 'Commercial or Industrial Construction Service', they cannot claim that the activities for the said period is falling under the category of 'Works Contract Service'. 4. Heard both sides. We find that in the instant case, there is no dispute that the work undertaken by the appellants was construction activity involving both labour and material. Appellants were registered contractors with Kerala Sales Tax Authorities and also paid Sales Tax/VAT under the Kerala Sales Tax Act and Kerala VAT Act on the activities under dispute. Therefore, the first condition of the definition of 'works contract service' is satisfied. Since the issue is squarely covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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