2017 (11) TMI 1442

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.....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 under Section 78 of Finance Act, 1994. 2. The....

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....bsequent 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 imposition of penalty. Even otherwise, the ld....

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....l 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 case are not contested and the tax demanded has been ....