2017 (4) TMI 38

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....red with the Department for discharging service tax under construction of complex services, commercial or industrial construction services and works contract services. Proceedings were initiated against the appellant for short payment of service tax in respect of certain contracts executed by them. The Original Authority adjudicated the show cause notice dated 30/03/2010 and vide the impugned order confirmed demands of service tax short paid amounting to Rs. 40,45,828/-. He dropped a demand of service tax amounting to Rs. 2,71,15,103/-. He imposed penalties under Section 77 and 78 on the appellant. 2. The learned Counsel for the appellant during the course of his submission stated that they are, in the present appeal, contesting only the....

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....and they have discharged correct quantum of service tax during the relevant period. 3. The learned AR reiterated the findings in the impugned order. 4. We have heard both the sides and perused the appeal records. Admittedly, the contracts executed by the appellants are composite in nature and are rightly to be classified under tax entry "works contract service". As held by Hon'ble Supreme Court in Larsen & Toubro Limited (supra) there is no liability to service tax in respect of indivisible, composite works contract prior to 01/06/2007. The appellants are not contesting their service tax liability under works contract service after 01/06/2007. The dispute is only relating to their entitlement to pay the said tax in terms of the compos....