2016 (2) TMI 646

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....MEMBER (TECHNICAL) For the Petitioner : Shri Narendra Singhvi, Advocate For the Respondent : Shri Amresh Jain, DR ORDER PER MR. R.K. SINGH : Stay application along with appeal has been filed against Order-in-Appeal dated 28.08.2013 which upheld the Order-in-Original dated 30.11.2011 except to the extent of allowing cum-tax benefit as a consequence of which the impugned demand was re....

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....ceived, (ii) the entire work was completed prior to 01.06.2007. The service was rendered under works contracts where the value of the material ranges from 60% to 70% it they paid works contract tax at the rate of 1.5% to the state government. Works contract service became taxable under the Finance Act, 1994 [Section 65(105)(zzzza)] only w.e.f. 01.06.2007 while the entire service rendition was comp....

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....judgement of CESTAT in the case of Bhayana Builders (P) Ltd. Vs. CST, Delhi [2013 (32) STR 49 (Tri. - LB)]. We also find that the impugned demand has been confirmed under three different services without identifying as to how much demand pertains to each of them. However even if the non-identification of the components of the impugned demand under each of the services under which the impugned dema....

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....es in a works contract should attract service tax. Hence, I propose to levy service tax on services involved in the execution of a works contract." Thus, it is evident that the appellant was not unjustified in holding the reasonable belief that works contracts were not taxable under the Finance Act, 1994prior to 01.06.2007 because even the speech of the Hon'ble Finance Minister quoted above....