2019 (2) TMI 1360

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....ory of Commercial or Industrial Construction Service (CICS) under Section 65 (105) (zzq) of the Finance Act, 1994. During the course of audit of the books of the appellant's account, the Departmental officers noticed that the appellant did not discharge the service tax for the construction activities undertaken for M/s D.S. Green Agro Tech. For the said party, the appellant carried out certain construction activities, such as, water tank. The department was of the view that such activity will fall within the Commercial or Industrial Construction Service and will be liable for payment of service tax. Accordingly, show cause notice dated 9 October 2013 was served upon the appellant. The show cause notice came to be decided by issue of order-i....

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..... Larsen & Toubro Ltd. - 2015 (39) S.T.R. 913 (S.C.) held that any activity which is in the nature of a composite service involving supply of goods as well as providing service can be levied to service tax only under the category of WCS w.e.f. 01/06/2007, the date of its introduction. He submitted that the show cause notice has proposed demand of service tax under CICS and, as such, the demand cannot survive ; (iii) He further submitted that the allegation of suppression is not sustainable against the appellant since they were under the bonafide belief that the agricultural activities cannot be considered as commercial or industrial activity. 4. The learned Departmental Representative justified the impugned order. He submitted that the ac....