TaxTMI 
TaxTMI 
2017 (5) TMI 1257
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.... recruitment service, cleaning service and commercial & Industrial construction service to them (HZL), but did not pay service tax amounting to Rs. 7,98,391/- on such services. It was also observed by the Department that the appellant did not get themselves registered and also failed to file prescribed returns. Accordingly, after initiation of show cause proceedings, the matter was adjudicated against the appellant vide order dated 10.11.2008, wherein service tax demand of Rs. 7,85,836/- was confirmed alongwith interest. Besides, penalties were imposed under Section 76 & 78 of the Finance Act, 1994. On appeal, the ld. Commissioner (Appeals) vide the impugned order has upheld the adjudged demand. 3. None appeared for the appellant. Written ....
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.... tax is leviable since the labourers were supplied for execution of the work and not for the employment of man power. 6. As regards commercial or industrial construction service, the appellant submitted that the activity of construction of shed over transformer was done by the appellant by using its own material as well as labour and accordingly, should be entitled for exemption provided under notification No. 6/2005 - ST dated 01.03.2005. 7. The fact is not under dispute that the assigned work was executed by the appellant without use of any freight transport/carrier at any point of time and that the transportation activities undertaken by the appellant is limited to within the mine area. Thus, undertaking of the activity of loading and ....
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....ractee. Since the work involved both supply of goods and deployment of labour, the activities should fall within the purview of taxable service of works contract, which is leviable to service tax w.e. f. 01.06.2007, as per the judgement of Hon'ble Supreme Court in the case of Larsen & Toubro Ltd. 2015 (39) STR 913 (SC). In this case, since the period is 2005-06, which is prior to the effective date of levy of service tax on work contract service, no service tax is liable to be paid by the appellant for providing such service. However, in the present case, since the authorities below have not specifically discussed about the nature of activities undertaken by the appellant and whether there is any involvement of any material for execution of....