2018 (6) TMI 1085

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....,697/- for the work carried out by the appellant for various customers. The impugned order confirmed the said demand. In addition, payment of interest as well as penalties under various Sections of the Finance Act, 1994 was ordered. The period in dispute is from 2006-07 to 2010-11. The order for payment of Service Tax has been made under the categories of 'Commercial or Industrial Construction Service , 'Construction of Complex Service as well as 'Works Contract Service (WCS). The Adjudicating Authority has also denied the benefit of abatement in respect of all the above services. In respect of 'Works Contract Services , the benefit of Composition Scheme has not been extended to the appellant. Aggrieved by the impugned order present appeal ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... waived. iii. Without prejudice to the above submissions he made contract specific submissions as follows:- a. Many contracts have been executed for APMC. The Tribunal has held in the case of Sanjeev K. Gaddamwar V/s Commissioner of Central Excise, Nagpur Reported in 2017 (5) GSTL 206 (Tri-Mumbai) and other cases that no Service tax can be levied on the Construction work for APMC. b. The appellant has carried out construction work for Rajasthan State Warehousing Corporation as well s Rajasthan State Seeds Corporation Ltd. towards construction of godown, road, drain etc. In this connection, he relied on the decision of the Tribunal in the case A.B. Projects Pvt. Ltd. V/s Commissioner 2017 (5) GSTL 195 (Tri- Mumbai)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vice. Such activities are evidently in the nature of Works Contract. The 'Works Contract Service was included in the statue under Section 65 (105) (zzzza) w.e.f. 01/06/2007. In the wake of authoritative pronouncement by the Apex Court in the case of L&T Ltd. (supra), no Service Tax can be levied for the period up to 31/05/2007. Consequently, we set aside the demand of Service Tax up to 31/05/2007 in respect of all the civil contracts executed by the appellant. 7. We note that the various contracts executed by the appellant have been classified under 'Commercial or Industrial Service , 'Construction of Complex Service or under 'Works Contract Service (WCS). In the light of the L&T case, all such contracts are liable to be classified only ....