2018 (5) TMI 1422

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....e appellant Shri G. R. Singh, AR for the respondent ORDER Per: V. Padmanabhan 1. The present appeal is filed against the Order-in-Appeal No. 182/2012 dated 05/09/2012. The period under dispute is from 2004-05, Feb 2010. The appellant is registered under the categories of Commercial or Industrial Construction Service and w.e.f. 09/01/2009, under 'Works Contract Service' also. The disput....

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....he submission of the Ld. Advocate that the nature of activity carried out by the appellant for M/s HPCL is in the nature of Works Contract Services. She relied on the decision of the Hon'ble Supreme Court in the case of Larsen & Toubro Ltd. 2015 (39) STR (913) SC and argued that the activity will not be liable to Service Tax under the category of 'Works Contract Service' for the period prior to 01....

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....was not aware of the fact that the appellant was rendering services to M/s HPCL. 5. Heard both sides and perused record. 6. The appellant has carried out certain activities for M/s HPCL which involves civil construction, site preparation, road work, pump installing soil work etc for their petrol pump retail outlets. The demand covers the period 2004-05 to Feb 2010, SCN proposed classificatio....

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....ise V/s Commissioner, Jaipur-I, 2018 (4) TMI 906 CESTAT, New Delhi, wherein appellant was executing similar work for M/s HPCL, the Tribunal has held that the activity will fall under WCS. By following the ratio of the above decisions, we are of the view that the activity will be covered under 'Works Contract Service' and hence demand of Service Tax for the period prior to 01/06/2007 is set aside. ....