2017 (5) TMI 826

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....he present appeal relates to tax liability of the appellant with reference to work carried out by them in respect of three projects. The Revenue initiated proceedings against the appellant for recovery of service tax under the category of "Commercial or Industrial Construction Service" in terms of Section 65(25b) of the Finance Act, 1994. The period involved is 2005-2006 to 2009-2010. The case was adjudicated. The Original Authority confirmed a service tax liability of Rs. 79,45,262/- against the appellant. He also imposed penalties under Section 76 and 78 of the Finance Act, 1994. 2. Ld. Counsel for the appellants submitted mainly on the following grounds:- (1) All the three contract works executed by them, are in the capacity as a sub-....

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....e Hon"ble Supreme Court in the case of L & T (supra) specifically held that the composite works contract cannot be subjected to service tax prior to 1.6.2007. As such, we find that the work contract executed by the appellant are liable to service tax only w.e.f. 1.6.2007 in terms of Section 65(105)(zzzza) of Finance Act, 1994. 6. The appellants pleaded that they have rendered service only as sub-contractor and the main contractor had discharged service tax on the whole value of the contract. The appellants relied upon the various decided cases of the Tribunal including a recent order dated 16.12.2017 in the case of BCC Developers and Promoters Pvt. Ltd. In this case, the Tribunal observed as below:- "6. Ld. Counsel for the appellant took....