2011 (10) TMI 500

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....n, JCDR Per: M Veeraiyan: Heard both sides on the application for waiver of pre-deposit. 2. The relevant facts in brief are that the applicants are engaged in activities relating to construction of assembly shop, press shop, office buildings, utility building, canteen building, guest houses etc. The department has treated the said activities as falling under "Construction Services" for th....

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.... in execution of Works Contract which involves transfer of property in goods and provision of services and which is taxable only with effect from 01.06.2007. [They discharged service tax under Works Contract services with effect from 01.06.2007 but availed the concessional rate available under the Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007.] He further submits that ....

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....arned advocate, in his rejoinder, submits that the department has conceded for the period from 01.04.2008, they are liable to pay service tax under the compounding scheme and mere failure to take registration cannot result in denial of benefit for the earlier period. 6. We have carefully considered the submissions from both sides and perused the records. At the outset, we note that the judgment....