2019 (10) TMI 1327

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.... Authorised Representative, for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The appellant is in appeal against the impugned order wherein the demand has been confirmed on 'Construction of Residential Complex Services' for the period 16-6-2005 to 31-5-2007 and under the 'Site Formation Services' for the period from 16-6-2005 to 31-5-2007 along with interest and penalties. 2.&....

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.... (39) S.T.R. 913 (S.C.). 4. With regard to Site Formation Service, it is his contention that the said site formation service is none other than the construction of road only in complexes where any flats have been constructed, the same is merit classification under construction of roads and same is exempt from payment of service tax as per the Notification No. 17/2005-S.T., dated 7-6-2005, th....

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....(supra). We find that it has been held that for the period prior to 1-6-2007, no demand can be raised under that category and thereafter the demand is to be confirmed under 'Works Contract Service'. Admittedly, the show cause notice does not propose the levy of service tax under the 'Works Contract Service', therefore, we hold that the appellant is not liable to pay service tax under the category ....