2017 (11) TMI 615

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....y Arora, Advocate for the assessee Sh. Ranjan Khanna, AR for the Revenue ORDER Per: B. Ravichandran Both Revenue and the assessee are in appeal against the impugned order dated 15.03.2011. The appellant-assessee are engaged in construction and erection activities in terms of contract entered into with oil companies. The dispute in the present case, covering the period 01.04.2014 to 31.....

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.... the appeal. Ld. Counsel for the appellant-assessee submitted that the proposal in the show cause notice is vague without identifying the exact service under which the Revenue seeks to demand service tax. The original authority proceeded to demand in different two categories for different period for the same set of activities. She submitted that such action is not legally tenable. The service can ....

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.... entry in the relevant time. He classified the service appropriately and imposed liability. However, the Revenue is aggrieved by certain aspect of the order. Elaborating the ground of appeal filed by the Revenue ld. AR submitted that the original authority erred in applying different classification for different period. It is the submission for the Revenue that the tax should have been confirmed u....

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....original authority that the contracts were of composite in nature, though, the finding is not categorical in respect of all contracts. Admittedly, as per the law laid down by the Hon'ble Supreme Court in Larsen & Toubro Ltd. (supra) no service tax liability will arise in respect of composite works contract prior to 01.06.2007. We also note that the reckoning of gross value for arriving at the abat....