TaxTMI 
TaxTMI 
2019 (7) TMI 1780
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....ning to 2005-06 to 2009-10, for 2010-11 and for 2011-12 demanding Rs. 31,75,27,326/-, Rs. 12,82,96,269/- and Rs. 9,67,88,973/- being tax not discharged on alleged rendering of 'commercial and industrial construction service', 'site formation and clearance, excavation and earthmoving and the demolition service', 'management maintenance repair service', 'renting of immovable property service' and 'transport goods by road' service during theses period. Both appeals are disposed of by this common order. 2. From the records, it would appear that the first two notices had been adjudicated vide order dated 25th September 2012 and the continued refusal of the assessee to comply with the confirmed demand as well as for the subsequent period prompte....
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....rmed liability towards rendering of 'renting of immovable property service' had been discharged and that their plea for waiver of penalty had been ignored by the adjudicating authority. He further submits that they do not wish to dispute the demand confirmed as provider of 'cargo handling service' or 'transportation of goods by road' service. As far as the partial confirmation of demand on the rendering of 'site formation and clearance, excavation and earthmoving and demolition service', it is his contention that, in the light of the decision of the Hon'ble Supreme Court in Commissioner of Central Excise & Customs, Kerala v. Larsen & Toubro Ltd [2015 (39) STR 913 (SC)], the demand should have been limited to the service component and that t....
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.... decision of the Hon'ble Supreme Court in re Larsen & Toubro Ltd has altered the contours of tax liability arising from the several activities that existed earlier independently and now enumerated in 'works contract service' in Finance Act, 1994. The adjudicating authority had arrived at the conclusions in the impugned order without the benefit of that wisdom. On the clear finding of the adjudicating authority of the error in computation for inclusion in the proposed demand pertaining to 'transport of goods by road' service, we find no contrary evidence to overrule the decision therein. The impugned order has cited the speech included with the documents for presentation of Budget 2004-05. Learned Authorised Representative has placed before ....