2019 (3) TMI 38

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....he view that the activities undertaken would be liable for service tax under the categories of (i) Commercial or Industrial Construction Services (CICS) and (ii) Repair and Maintenance Services. Show Cause Notice dated 13.05.2009, was issued proposing demand of service tax under above two categories. The demands raised as well as the nature of work executed are summarised below; SN Nature of work Period Value (Rs) S. Tax demanded(Rs) a. Construction of RCC Foundation Transformer Plinth, control room and office building 2006-07 & 2007-08 2,19,55,530/- 8,87,516/- b. Construction of roads 2006-07 & 2007-08 3,40,13,600/- 13,84,814/- c. Repair of road work 2007-08 2,83,900/- 11,580/- ....

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....effect from introduction of such service i.e. on 01/06/2007. The learned Consultant further submitted that the demand in the case has been raised under the category of Commercial or Industrial Construction Service and the same cannot be ordered for payment under WCS in view of decision of the Tribunal in the case of Ashish Ramesh Dasarwar vs Commissioner [2017 (TIOL) 3230-CESTAT-MUM] (ii) In respect of work carried out towards repair of roads, he submitted that the same arguments are advanced by relying on the Larsen and Turbo case since the repair of roads was also Composite Service. (iii) With reference to the work carried out for laying of pipelines, he submitted that the abatement has been denied by the Adjudicating Authority sinc....

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....ot be proper particularly in view of the decision of the Tribunal in case of Ashish Ramesh Dasarwar (supra) wherein Tribunal has taken the view that demand for Service Tax is to be set aside if the Show Cause Notice proposed a classification different from WCS for construction activity; "6. As regards the period after 1.6.2007, since the demand was raised under 'commercial or industrial construction service, whereas admittedly the service is correctly classifiable under work contract service, demand raised under wrong head of service cannot sustain." 9. Consequently, we set aside the demand for service tax made under the (CICS) category for Construction of foundation/ roads as well as repair of roads. 10. The demand has also covere....