2018 (7) TMI 79

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....pellant is aggrieved by the confirmation of demand under Construction of Industrial or Commercial Complex service. On the allegation that the appellant has not paid service tax on the taxable value of services rendered by them under CICS since 10.9.2004, they were issued a show cause notice for demand of service tax along with interest and for imposing penalties. After due process of law, the orig....

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.... contractor, has discharged the service tax. He also pleaded that the penalties may be set aside. 4. The ld. AR Shri K. Veerabhadra Reddy reiterated the findings in the impugned order. 5. Heard both sides. 6. From perusal of records, it is seen that the appellant had undertaken civil construction work for BSNL Madurai and Tirunelveli etc. Though he was registered with the department under CICS,....

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....herefore he had no liability to pay the service tax. The issue whether works contract service is subject to levy of service tax was under dispute for a long time and it was settled by the decision of the Hon'ble Supreme Court in the case of Larsen & Toubro Ltd. The Commissioner (Appeals) has therefore rightly set aside the demand prior to 1.6.2007. We do find any reason to set aside the demand aft....