2016 (9) TMI 634

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....Advocate for the Appellants Ms. Suchitra Sharma, DR  for the Respondent ORDER After  hearing both sides, we find that the appellant was registered with the service tax department for providing commercial and industrial construction services.   They entered into a contract with their client on 16.4.07 for providing construction services.  However instead of paying ....

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.... of commercial or industrial construction services,  in which case, benefit  of composite scheme  cannot be availed by the assessee,   raised  the demand  by way of issuance of show cause notice, which also proposed to deny the benefit of abatement  of notification No. 1/2006-ST on the ground  of  free supplied items by the service recipient. 3.....

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.....6.2007.   As such, we are of the view that prior to the said date, there was no requirement under the law to pay any service tax.   As such, the demand of differential tax, when there was no obligation to pay any tax during the relevant period would not be sustainable. 5.  For the period subsequent to 1.6.2007, the appellant has already discharged their tax liability c....