2018 (2) TMI 21

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.... For the Appellants - Shri N. Viswanathan, Adv. For the Respondent - Shri Arul C. Durairaj, Supdt. Per: Bench The issue involved in all these appeals being the same, they are heard together and disposed by this common order. 2. The appellants are engaged in construction of commercial complexes, industrial constructions etc., and are registered with the service tax department under t....

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....s were not eligible for the abatement under the Notification No.1/2006-ST. Show-cause notices were issued disallowing the abatement and proposing to demand differential service tax along with interest and also for imposing penalties. After due process of law, the authorities below confirmed the demand of service tax along with interest and also imposed penalties. The appellants are thus before the....

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....d in the Apex Court's judgment in the case of Commissioner of Central Excise & Customs, Kerala Vs M/s. Larsen & Touboro Ltd., reported in 2015 (39) S.T.R. 913 (S.C.). Since the appellants have completed the services prior to 01.06.2007, the said judgment would clearly be applicable to the facts of the appeals under consideration. It is also submitted by the Ld. Counsel that in the appellant&#3....

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....pugned order. 5. It is not in dispute that the services were rendered prior to 01.06.2007. The show-cause notices pertaining to later periods have been issued, only because the receipts for the said services already completed by the appellants, were received after 01.06.2007 and the appellants reflected the receipts of the payments in their ST-3 returns. The issue whether "Works Contract Servic....