2018 (1) TMI 562

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.... tax liability under three main headings viz. commercial or industrial construction service, management maintenance or repair service and GTA service. 3. Ld. Counsel appearing for the assessee/appellant submitted that the period of dispute is from 10.04.2004 to 31.03.2008. The impugned order confirmed the service tax liability for construction activities under "commercial and industrial construction service" for the period prior to 1.6.2007. The service tax liability for the period post 1.6.2007 was confirmed under „works contract service‟. The abatement/composition rate were allowed to the appellant. He submitted that these are admittedly composite contracts involving supply of goods as well as provision of service. These are ....

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....id not file a due option for such composition scheme. 7. We have heard both the sides and perused the appeal record. 8. Admittedly, the contracts for construction executed by the appellant/assessee are of composite nature. These are liable to be taxed only w.e.f. 1.6.2007 under "works contract service" in terms of the decision of the Hon'ble in the case of Larsen & Toubro Ltd. (supra). No tax liability on such contracts will arise for the period prior to 1.6.2007. The appellant /assessee contested the quantification of service tax liability alleging wrong application of tax rate for composition. He also pleaded for extending the provision of Section 67(2) for cum duty valuation. This requires verification by the Original Authority. The ra....