2017 (4) TMI 591

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.... V. Padmanabhan: The present appeal is directed against the order-in-original No.13/2011 dated 11/20.01.2011. The appellant is engaged in providing the services of construction of commercial, industrial and residential complex covered under Chapter -V of the Finance Act, 1994. The dispute pertains to payment of service tax for the period 10.09.2004 to 31.08.2007 during which the appellant execut....

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.....2010 was challenged before the Commissioner (Appeals) who vide his impugned order upheld the demand of service tax. Hence, the present appeal. 2. With the above background, we have heard Ms. Rinky Arora, ld. Advocate for the appellant as well as Sh. Sanjay Jain, ld. AR for the Revenue. 3. The demand for service tax has been opposed by the appellant on the following grounds.: (i) The service ha....

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....bunal in Final Order No.50072/2016 dated 01.01.2016 which is on similar facts. 4. Ld. Advocate for the appellant reiterated the above grounds and further submitted that no service tax can be demanded in respect of construction activity for the period prior to 01.06.2007 in the light of the decision of the Hon'ble Supreme Court in the case of CCE vs. Larsen & Toubro Ltd-2015-TIOL-187-SC-ST since t....

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..... 6. We have considered the submissions made by both sides. The nature of activity undertaken by the appellant is construction of civil structures. The demand for service tax has been raised under the category of "commercial or industrial construction service" under Section 65(25b). It is pertinent to mention that the Hon'ble Supreme Court in the case of Larson & Toubro Limited (supra) has clearl....