2017 (9) TMI 1192

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....for the Respondent: Ms. Neha Garg, D.R. ORDER Both Revenue and the assessee are in appeal against the order dated 30.09.2013 of Commissioner, Service Tax, Delhi. The appellant-assessee is engaged in construction of residential units for Engineering Projects India Ltd. in terms of contract. Proceedings were initiated against the demand and recovery of Service Tax for their activities under the ca....

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....g the taxable period has not been properly considered by the original authority. When the income for the previous years was shown realized in mercantile system, it does not become the income for the particular year. Further, the original authority erred in deducting the amount paid by the appellant - assessee to the sub-contractors. Relying on the provisions of Section 67, the Revenue contended th....

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....l period, which is prior to 01.06.2007. It is only on 01.06.2007, a specific tax entry for 'works contract service' has been introduced in the Finance Act, 1994 and contract executed by the appellant - assessee falls under that tax entry. Relying on the decision of Hon'ble Supreme Court in Larson and Toubro Ltd. - (39) STR 913 (S.C.), the appellant - assessee pleaded for setting aside the demand c....