2018 (10) TMI 399

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....he case are that the appellants are a "proprietary concern" engaged in construction business. They are registered with the Service tax department since February, 2007 under the category of 'Construction of Commercial and Industrial Buildings or Civil Structures Service'. They were all along paying service tax under the category of 'Construction of Commercial and Industrial Complex Service' and availing abatement of 67% under Notification No. 1/2006-ST dated 01.03.2006. The appellants were regularly filing their ST-3 returns. 3. During audit of the appellants' record in the year 2013 the department came to the view that the services provided by the appellant would fall in the category of "Works Contract" service which was a new category o....

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.... decision in the case of CCE, Kerala vs. Larsen & Toubro - 2015 (39) STR 913 (SC). Hence, it cannot be said that the appellants had deliberately mis-classified their service to evade service tax. iii) As per the Supreme Court decision in the case of Larsen & Toubro (supra) the appellants are accepting the position that the services provided by them for the impugned period were in the nature of 'Works Contract Service'. However, the benefit of Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, has been wrongly denied by the Commissioner. It has been consistently held by Courts that delay in furnishing the option, as contemplated in Rules 3(3) of the said Rules, should not result in denial of substantive benefit of....

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....Service Tax. It was observed that the assessee did not get their registration certificate (ST-2) amended to include Works Contract Service". 9. On appreciation of the facts on record, we take notice that it was the stand of Revenue all throughout that the different elements of work/ service in a composite contract can be vivisected and tax demanded under the different classifications of service like CICS, ECIS, Construction of Complex, etc. This has been the stand of the Revenue as evident from the ruling of the Hon'ble Supreme Court in the case of Larson & Toubro Ltd. -2015 (39) STR 913 (SC) wherein by judgment dated 19.08.2015 the Hon'ble Supreme Court has held that whenever there is a case of composite service there was lack of legisl....