2015 (2) TMI 350

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.... to 31.03.2010 was confirmed alongwith interest and penalties under sections 77 and 78 of the Finance Act, 1994 and order in original No.10/SG Div-II/12 dated 28.12.2012 (in terms of which service tax demand of Rs. 5,62,410/- for the period 01.04.2007 to 31.03.2008 alongwith interest and penalties under sections 77 and 78 ibid were confirmed). 2. The facts briefly stated are as under:- The appellants have been providing various construction services in an on-going project and paidservice tax prior to 01.06.2007 under commercial or industrial construction services, but from 01.06.2007 changed the classification under works contract service. For the period prior to 01.06.2007 they paid service tax on 33% of the gross amount and after 01.06.....

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....ial Construction Services (CICS) or Construction of Complex Service (CCS) as the case may be, the appellants were not entitled to change the classification for the purpose of payment of service tax on or after 01.06.2007 and they were not entitled to avail of the Composition Scheme. 6. In this regard, it needs to be appreciated that the services were being rendered under ongoing projects on a continuous basis. It was not that the entire service was  rendered on the date of entering into the contract. Thus, the classification of the services has to be done in accordance with the provisions of section 65 (105) ibid and with the introduction of the new service w.e.f. 01.06.2007, if the service got more appropriately covered under the sco....