2017 (11) TMI 1442

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t for the Respondent: Mr. A. Jain, D.R. ORDER Per: B. Ravichandran The appeal is against order dated 02.09.2013 of Commissioner of Service Tax, New Delhi. The appellants are engaged in construction of commercial buildings and they are registered with the Department for payment of Service Tax. The dispute in the present appeal is only with reference to penalty imposed on the appellant unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....are pleading this point only to show that subsequent to the Hon'ble Supreme Court decision in the case of Commissioner of Central Excise, Kerala Vs. Larsen & Toubro Ltd. - 2015 (39) STR 913 (SC), the legal position stood clarified with reference to composite contracts. Admittedly, the legal position as laid down by the Hon'ble Supreme Court will assist the appellant in defending the case against i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in the calculation chart discussed by the original authority, it is mentioned that contracts are of composite nature involving supply of materials and provision of service. Admittedly, such contracts will be liable to Service Tax only with effect from 01.06.2007. In the present proceeding the Service Tax liability has been confirmed under construction service. However, since the merits of the cas....