2016 (6) TMI 277

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....G. Chidananda, Adv For the Respondent : Mr. Ajay Saxena, A.R. ORDER The applicant has filed the present application for grant of stay against the order of Commissioner of Service tax in order-in-original No. 53/2011 dated 28.2.2011 confirming the demand of service tax of Rs. 60,85,944/- under the category of construction service along with interest and penalty under Section 76, 77, & 78 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submitted that the proceedings against the applicant are without the authority of law, as the activity of works contract is liable to service tax from 01.06.2007 only and not during the earlier period and the classification as favoured by the department is untenable in law. He also submitted that classification by the department under the category of construction service after 01.06.2007 is withou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... No. 1/2006 ST and paid service tax only on 33% of the total value. In that situation, it was held that assesse had already paid service tax and they could not change classification of composite service to avail the above benefit under works contracts. On the other hand, learned counsel for the applicant submitted that the decision of the Hon'ble Supreme Court in Nagarjuna Construction Co. Ltd cas....