2017 (12) TMI 1313

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....Jain, Advocates - for the appellant. Shri Sanjay Jain, Authorized Representative (DR) - for the Respondent. ORDER Per. B. Ravichandran :- The appeal is against order dated 30/03/2013 of Commissioner of Central Excise, Raipur. The appellants are engaged in various construction activities in pursuance of different contracts executed with the client. They were registered with the Departme....

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....ines :- (a) the appellants rendered service in pursuance of various contracts entered into with Raipur Development Authority, Chhattisgarh Tourism Board, Raipur Municipal Corporation, Chhattisgarh State Warehousing Corporation and Chhattisgarh Housing Board. These contracts were for variety of work and in many cases involved supply of goods alongwith the service ; (b) the Original Authority ....

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....t should be determine tax liability and not the status of the recipient. This aspect has not been considered. Based on the conclusion on the status of the recipient the tax liabilities have been confirmed. This is against the provision of the concerned tax entries. The demand is contested on limitation as well as against imposition of penalties. 3. The learned AR submitted that the impugned ord....

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.... issue regarding nature of service contract we note in terms of decision of Hon'ble Supreme Court in CCE & CUS, Kerala vs. Larsen & Toubro Ltd. - 2015 (39) S.T.R. 913 (S.C.), liability if any, will arise in such contracts for service tax only w.e.f. 01/06/2007. The contracts which are only for sale of goods will not attract service tax. Further, the status, nature and use of civil construction is ....