2023 (8) TMI 56

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....) NONE for the Appellant (s) Shri S. Mukhopadhyay , Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : The appellant is in appeal against the impugned order wherein demand of Service Tax has been confirmed against the appellant under the category of 'Commercial & Industrial Construction Services' and 'Management, Maintenance & Repair Services'. 2. The facts of the case....

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....il work for raising ash dyke Lagoon-II amounting to Rs.3,81,26,420/-. e) The fifth agreement was made on 03.07.2006 for the work of restoration of Embankment along Naria Nallah at Lagoon-II in ash dyke area amounting to Rs.27,11,919.52/-. f) The sixth agreement was made on 07.11.2006 for the work of construction of 25 nos. of 'D' type, 32 nos. 'C' type and 160 nos. 'B' type quarters and 03 n....

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....herefore, a show cause notice was issued to the appellant to demand service tax which was adjudicated by the adjudicating authority and partly demand in the show cause notice was confirmed along with interest. Against the said order, the appellant is before us. 4. We have gone through the records placed before us. 5. We find that all the agreements under which the works has been executed by the ....

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.... (39) STR 913 (SC)], it is held by the Hon'ble Apex Court that prior to 01.06.2007, the 'Works Contract Services' was not into the statute book, therefore, no service tax is payable on the 'Works Contract Service' prior to 01.06.2007. Further, post 01.06.2007, there is no proposal to demand Service Tax form the appellant under 'Works Contract Services' therefore, we hold that no service tax is pay....