2023 (6) TMI 246

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....ll three appeals are identical except the period involved. Hence, all the three appeals are taken up together for discussion and disposal. 3. The factual details of all the three appeals are given herein below:- Appeal No. Period Involved OIA No. OIO No. Services Provided Demand Confirmed ST/560/2011 16.06.2005 to 31.03.2007 OIA No. 516/BK/RTK/ GGN/2010 dated 27.12.2010 37/ADC/RNR/ST /2009 dated 29.10.2009 Construction of Complex Services- Section 65(105)(zzh) read with Section 65 (30a) of the Finance Act, 1994 11,24,458/- ST/798/2011 16.06.2005 to 31.03.2008 OIA No. 49/BK/RTK/ GGN/2011 dated 27.01.2011 35/ADC/RNR/ST /2009 dated 29.10.2009 ----do---- 39,43,514/- ST/1743/2011 16.....

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....nefit of abatement of 67% under the Notification No. 1/2006-ST dated 01.03.2006. 8. The appellant filed a detailed reply to the show cause notice and the same was adjudicated by the Additional Commissioner vide Order-in- Original dated 29.10.2009 whereby the entire demand was confirmed against the appellant alongwith penalties under Section 76, 77 and 78 of the Finance Act, 1994. 9. Being aggrieved, the appellant filed an appeal before the Ld. Commissioner (Appeals) who rejected the said appeal and upheld the Order-in-Original vide its order dated 27.12.2010. 10. Hence, the present appeals. 11. Heard both the parties and perused the records. 12. Ld. Chartered Accountant appearing on behalf of the appellant submitted that the ....

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....nstruction Corporation Ltd. vs. CCE, Shillong 2022 (66) GSTL 476 (Tri.-Kolkata) • M/s. Rajendra Mittal Construction Company Private Limited vs. Commissioner, Central Excise and Service Tax, Alwar 2022 (3) TMI 1259-CESTAT New Delhi • M/s Shree Mohangarh Construction Co. Vs. CCe, Jaipur and Vice- Versa cited as 2018 (4) TMI 619-CESTAT NEW DELHI • Ashish Ramesh Dasarwar vs. Commr. Of Central Excise & Service Tax, Nagpur 2017 (9) TMI 1001-CESTAT Mumbai • M/s Excel Engineering vs. Commissioner of Central Excise & ST Meerut- II and Vice Versa 2017 (2) TMI 490-CESTAT Allahabad • URC Construction (P) Ltd. vs. Commr. Of Central Excise, Salem 2017 (50) STR 147 (Tri.-Chennai) 13. He a....

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....ich includes supply of material and labour for consideration and the same is taxable only from 01.06.2007. 17. Further, we find that even for the period after 01.006.2007, various decisions of the Tribunal have consistently held that the composite contract or works contract service even after 01.06.2007 cannot be taxed under Construction of Complex Service under Section 65 (105) (zzh) read with Section 65 (30a) of the Finance Act, 1994. 18. We also find that in the case of CCE Belgaum vs. Mahakoshal Beverages Pvt. Ltd. 2014 (33) STR 616 (Kar.), the Hon'ble High Court of Karnataka, under identical circumstances, has held in Para 5 which are reproduced herein below:- "We have carefully considered the contentions urged by the le....

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....conclusions above and in particular, relying on the ratios of the case laws cited supra, we hold as under:- a. The services provided by the appellant in respect of the projects executed by them for the period prior to 1.6.2007 being in the nature of composite works contract cannot be brought within the fold of commercial or industrial construction service or construction of complex service in the light of the Hon'ble Supreme Court judgment in Larsen & Toubro (supra) upto 1.6.2007 b. For the period after 1.6.2007, service tax liability under category of 'commercial or industrial construction service' under Section 65(105)(zzzh) ibid, 'Construction of Complex Service' under Section 65(105)(zzzq) will continue to be attracted....