2019 (2) TMI 1494

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....ice Tax, Education Cess and Secondary and Higher Education Cess respectively demanded as per Annexure I to the SCN, under Section 73(2) of the Finance Act, 1994. (ii) The assessee shall pay interest at appropriate rates on the demands confirmed at SI No. (i) above under Section 75 of the Finance Act, 1994. (iii) I impose a penalty on the notice under Section 76 of the Finance Act, 1994, calculated @ Rs. 100/- for every day starting from the due date till 17.04.2006 and thereafter i.e. from 18.04.2006 @ Rs. 200/- or 2% of such tax per month, whichever is higher, till 10.05.2008, subject to a ceiling that the total amount of the penalty payable under Section 76 shall not exceed the Service Tax, Education Cess and Secondary & Higher Educ....

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....ts by invoking extended period of limitation as provided for by the Section 73(1) of the Finance Act, 1994. Interest in terms of Section 75 and penalties under Section 76, 77 and 78 were also proposed. 2.3 Matter was adjudicated by the Commissioner as per his order referred to in para 1, supra. 2.4 Aggrieved appellant filed the appeal before the Tribunal. It was in the first dismissed by the tribunal for not complying with the requirements of Section 35F of Central Excise Act, 1944 read with Section 83 of Finance Act, 1994. Appellant challenged the order dismissing the appeal before High Court without any success. Subsequently after making deposit of entire amount of Service Tax demanded along with interest on the amount demanded and ....

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....ed by the Hon'ble Apex Court paid the entire amount confirmed against him along with interest and 25% of the tax demanded as penalty. 3.3 Arguing for the Revenue, the Ld. AR submitted that- i. in respect services provided to the government projects either directly or as sub-contractor the matter is no longer ras integra. Commissioner himself has held that the Service Tax is exempted. Hence, demand to that extent may not be maintainable in respect of remaining amount. ii. It is also the fact that as per the decision in case of Larsen and Tubro it has been held that the Work Contract Services became taxable only from 1st March 2007. Since the services provided to M/s P K Thomas (Muscat Towers), Mr G Yohannan (Nandan Square) were in t....

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....nation to definition of residential complex service, the other aspects need not be considered. In view of the discussion above, the impugned order cannot be sustained and accordingly the same is set-aside. Appeal is allowed with consequential relief to the appellant"." The said decision has been followed by the Tribunal in case M/s Rama Construction Company [2018-TIOL-535-CESTAT-DEL]. Even the jurisdictional Commissioner has in subsequent Order-in-Original No. 19/2011-ST dated 14.12.2011 has held as follows: "(i) I hold the works done by M/s. Nobletech Engineering (P) Ltd. to M/s. Kerala Water Authority and M/s. KINFRA shown in Annex. B to the SCN falls under the category of Commercial and Industrial Construction Service and not....

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....and assess service tax on indivisible composite works contracts, such argument must fail. This is also for the simple reason that there is no subterfuge in entering into composite works contracts containing elements both of transfer of property in goods as well as labour and services. 44. We have been informed by counsel for the revenue that several exemption notifications have been granted qua service tax "levied" by the 1994 Finance Act. We may only state that whichever judgments which are in appeal before us and have referred to and dealt with such notifications will have to be disregarded. Since the levy itself of service tax has been found to be non-existent, no question of any exemption would arise. With these observations, these a....