2018 (7) TMI 440

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....prietor was hospitalized on 21.01.2017, and the Appellant needed to take care of him. We take note of the circumstances and allow appeal to be restored. With the concurrence of both the sides, the appeal is taken up for a decision. 3. The present appeal is directed against the Order in Appeal No. 167/2013-14 dated 28.10.2013. 4. The brief facts of the case are that the Appellant was engaged in rendering construction services. The dispute covers the period 2006-01 to 2008-09. The Department noticed that the Appellant was neither filing ST-3 Returns nor they were discharging their Service Tax liabilities on services rendered by them. Show Cause Notice was issued proposing to demand Service Tax for the disputed period under the category of C....

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....nd Turbo 2015 (39) STR 913 (SC) and submitted that since the services are classifiable appropriately under Works Contract Service, there can be no levy of Service Tax for the period prior. Even in the period prior to 01.06.2007, he relied upon the case of URC vs. Commissioner STR 147 (Tri.-Chennai) and submitted that the Show Cause Notice relevant in the present dispute has not mentioned the category of services for raising such a demand, accordingly, he submitted that the entire Service Tax demand may be set aside. 3. The learned D.R. justified the impugned order. He argued that the Appellant has neither come forward to pay the Service Tax, nor filed returns. Until the Department investigated into their affairs and demanded Service Tax. A....