2018 (8) TMI 17

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....ce". During the period 2006-07, M/s Devi Construction Co. Pvt. Ltd, subcontracted some of their civil work to the respondent. The respondent had discharged the service tax liability as per Notification No. 1/2006 dated 01.03.2006. In respect of the same activity, the main contractor M/s Devi Constructions also discharged the service tax liability. Since there was double payment of service tax, the respondent entertained the belief that it was not liable to pay tax under 'Commercial or Industrial Construction Service', and accordingly, filed refund application before the jurisdictional service tax authorities, claiming refund of service tax of Rs. 20,34,317/- paid by it. The refund application was rejected by the original authority on the gr....

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....hat the refund claim lodged by the respondent should be available. He further submits that the activity undertaken by the respondent pursuant to the contract entered with the main contractor was a composite one, involving both supply of material as well as for execution of the assigned work and accordingly, the same should fall under the scope and purview of works contract service. Hence, he submits that since the period of dispute is 2006-07, as per the judgement of the Hon'ble Supreme Court, in the case of Commissioner of Central Excise, Kerala vs. Larsen & Toubro - 2015 (39) STR 913 (SC), liability to pay service tax under works contract service should commence only from 01.06.2007 and not prior to date. Thus, he pleaded that the service....