2023 (7) TMI 1020

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....the Appellant Shri Ajay Kumar Samota, Superintendent (AR) for the Respondent ORDER By the impugned order demand of Service Tax amounting to Rs. 13,55,364/- was confirmed under Commercial or Industrial Construction Service (for the year 2005-06) and the demand of Rs. 57,068/- was confirmed under Renting of Immovable Property Services (for the year 2009-10) 2. Shri Hardik Modh, Learned Counsel a....

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....e provided by the appellant falls under works contract service, on which the Service Tax was levied with effect from 01.06.2007. Accordingly, the demand for the period 2005-06 is not sustainable. As regard the demand of Rs 57,068/- on renting of immovable property. He submitted that the demand was raised during audit of the appellant's records. Therefore, there is no suppression of fact on the par....

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....ctor Of Central Excise, Madras - 1994 (74) E.L.T. 9 (SC) * Punj Lloyd Ltd. Versus Commissioner of C. EX. & S.T., Rohtak 2015 (40) S.T.R. 1028 (Tri. - Del.) 3. Shri Ajay Kumar Samota, Learned Superintendent (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of records, we find th....

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....n Works Contract was brought under the statute only with effect from 01.06.2007. The Hon'ble Supreme Court in the case of CCE Vs. L & T Ltd.- 2015 (39) S.T.R. 913 (S.C) clearly held that if the nature of the services is of works contract, the same is not levy to service prior to 01.06.2007. 4.2 As regard the demand of Rs 57,068/- under head of renting of immovable property, we find that the levy ....