2018 (4) TMI 1469

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.... Construction Service' and 'Works Contract Service' for payment of Service Tax. During the period under dispute the appellant carried out the construction relating to, inter-alia independent residential houses, houses constructed for Police Department for use by their employees, Government Hospital, office cum store for Police Department, various other Government buildings, and also construction as per the orders of the Rajasthan Housing Board. The Department was of the view that the Service Tax was not paid in full by the appellant and hence investigated into the payment of Service Tax by the appellant for the disputed period. After issue of show cause notice dated 04/04/2012 and completion of adjudication proceedings, impugned order was p....

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....ollowing cases. i. Anand Construction Work V/s Commissioner 2017 TIOL 642 (Tri-Del). ii. Bhopal Switch Gear Pvt. Ltd. V/s Commissioner 2017 TIOL 2904 (Tri-Del). Accordingly it was submitted that the demand for the period 01/04/2006 to 30/09/2010 (falling within the extended period) will be hit by limitation and liable to be set aside. III. Ld. Counsel further submitted that even for the demand falling within the normal time limit under Section 73, the appellant is not liable to pay Service Tax in respect of the following type of works. i. Construction of residential houses for Police Department. ii. Construction undertaken for ITI and other Government buildings. In respect of such construction work no Service Tax is liable to ....

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....side the demand for the period up to 31/05/2007 as unsustainable in view of the categorical pronouncement of law by the Hon'ble Supreme Court in the case of Larsen and Toubro (supra). 7. It has been strongly contented on behalf of the appellant that demand cannot be sustained for the period covered within extended period under Section 73, since the liability to Service Tax of composite works contracts has been the subject matter of a large number of litigations and clarifications by the Board. In this connection we have carefully gone through the cited decision of the Tribunal in the case of Anand Construction (supra) wherein the Tribunal has held in identical facts that invocation of the extended period is not sustainable. Relevant paragr....