2017 (1) TMI 36

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Alok Kothari, Advocate for the appellants Shri Ranjan Khanna and Ms. Neha Garg, Authorized Representative (DRs) for the Respondent ORDER Per B. Ravichandran All these three appeals, though filed by different appellants, are dealing with similar set of facts and accordingly are taken up together for disposal. The appellants were engaged in providing commercial construction, erection, commissio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and as such the said service is not liable to service tax prior to 01/06/2007, as held by Hon'ble Supreme Court in Larsen & Toubro Ltd. reported in 2015 (39) S.T.R. 913 (S.C.) ; (b) even for the tax liability under works contract service w.e.f. 01/06/2007, the lower Authorities did not extend either abatement of 67% in terms of Notification 15/2004-ST or composition scheme. This is against the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... service tax on the contracts executed by them. He reiterated the findings of the lower Authorities. 4. We have heard both sides and perused the appeal records. Admittedly, the contracts under which the appellants rendered the service are of composite nature involving sale of goods in property and also rendering of service. The Hon'ble Supreme Court in the case of Larsen & Toubro Ltd. (supra) hel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al of such concession. Reference can be made to the decision of the Tribunal in ABL Infrastructure Pvt. Ltd. vs. CCE, Nashik reported in 2015 (38) S.T.R. 1185 (Tri.  Mumbai) and Bridge and Roof Co. (India) Ltd. vs. CCE, Jaipur reported in 2012 (27) S.T.R. 406 (Tri.  Del.). Accordingly, we hold that subject to fulfillment of the conditions the service tax liability of the appellants is to....