2016 (12) TMI 1330

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....d for the extended period from 2007-08 to 2011-12, with interest and further penalties have been imposed @ Rs. 200/- per day or 2% per month of the tax, whichever is higher under Section 76, penalties of Rs. 1000/- under Section 77, Rs. 5000/- under Section 77 (2), Rs. 5000/- under Section 77 (1) (a) and Rs. 74,07,820/- under Section 78 of the Finance Act, 1994. 2.1 Brief facts of the case are that the appellant had registered with the Service Tax Department on 28^th March, 2008. SCN dated 17^th October, 2012 was issued as it appeared to Revenue that the appellant is liable to service tax under the classification of "Works Contract Services" and have not discharged the liability under service tax. The details of works done and payment re....

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....pplication observing that the appellant is not liable to service tax in respect of all the works contracts of civil nature, which have been completed by it prior to 1^st June, 2007. However, if any works contract has been awarded prior to 1^st June, 2007, and was still under completion on the said date or thereafter, payment received after 1st June, 2007 would be liable to service tax. Similar will be the position in respect of works contracts of civil nature awarded from 1^st June, 2007 till 1^st July, 2012. 2.3 It is further case of the Revenue that pursuant to the Order of the Hon'ble High Court, the appellant failed to provide the details of work done as regards tax free nature of works executed, in spite of sufficient notice and opp....

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....riod prior to 1^st June, 2007, is illegal and the service tax payable have been incorrectly computed and no interest is recoverable and no penalties are imposable upon them. It is also urged that some of the works contract, which were allotted and the works executed thereof, started prior to 1^st June, 2007, did not contain any provision for service tax and therefore, the appellants had requested to ADA to pay the service tax, but such representation have not been decided by the ADA. Under such circumstances, the appellants had filed another Writ Petition No.27849 of 2005 for a direction to ADA to dispose of the representations of the appellants for payment of service tax to the appellants as applicable, who are held in default by the Reven....