2023 (9) TMI 1192

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....cts, as could be gathered from the impugned order, are that the appellant is a proprietary concern engaged in providing construction services and having registration under the category of commercial construction service with effect from 26.10.2004. It appears that the appellant even took registration under 'works contract service' with effect from 20.09.2007 upon the insertion of works contract service in the statute with effect from 01.06.2007. 2.2 It appears that there was a doubt in the mind of the Department as regards the advances received from the appellant's clients were concerned, which had resulted in exchange of letters, starting from a letter dated 01.11.2007, followed by summons dated 26.05.2009. In response to the above summ....

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....ders-in-Original dated 28.08.2014 confirmed the demands as proposed in the Show Cause Notices. 5. It is against this common Order-in-Original that the present appeal has been filed before this forum. 6.1 Heard Shri N. Viswanathan, Ld. Advocate for the appellant. He would contend at the outset that there is no dispute as regards the periods of dispute in question and also the fact that the appellant had rendered works contract service right from the beginning. He would also plead that there is also no dispute as regards the appellant paying Service Tax under works contract service under the composition scheme at the applicable rate after 01.06.2007; the action of the Revenue in demanding the differential Service Tax on the taxable valu....

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....truction. The Hon'ble Apex Court in the case of Larsen & Toubro Ltd. (supra) has in clear terms held that wherever works contract service is undertaken prior to 01.06.2007, involving contracts of composite nature, no demand under CICS or CRCS could survive, prior to 01.06.2007. 9.2 We find that the above ratio of the Hon'ble Apex Court has been followed by various CESTAT Benches and hence, the demand under CICS by vivisecting the works contract service cannot sustain. 10.1 Insofar as the period covered under the second Show Cause Notice is concerned, we find from the pleadings of the appellant that they had declared the service under the category of 'works contract', had also availed the benefit of the composition scheme for payment o....