2023 (11) TMI 894

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....oner (Appeals) of Central Excise, Chandigarh-II whereby the Commissioner (Appeals) has confirmed the demand of service tax alongwith interest and penalty. 2. Briefly the facts of the present cases are that the appellant had provided services of Works Contracts as allotted to them from time to time by the M/s Nestle India Pvt. Ltd. The details of both the appeals are given herein below:- Appeal No. Order-in-Appeal Order-in-Original Subject Matter ST/59812/2013 JAL-EXCUS-000-APP-010-011-13-14 dated 28.06.2013 57-59/STC/AC/2009 dated 23.08.2010 Demand of Service Tax and Penalty under Section 78 ST/59813/2013 SAME 83/STC/DC/SNG/2010 dated 23.08.2010 Interest on the above mentioned Service Tax demand (which....

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....alue of construction material and also vacated the penalty under section 76 of the Act. However, Learned commissioner (Appeals) kept the extended period of limitation and penalty under Section 78 of the Act intact vide the impugned order. 6. Heard both the parties and perused the case records. 7. Ld. Counsel for the appellant submits that the impugned order is not sustainable in law as the same is contrary to the law laid down by the Hon'ble Apex Court in the case of Commissioner of Central Excise & Customs, Vadodara-II vs. M/s Larsen and Toubro Ltd. reported in 2015-TIOL-187-SC-ST. He further submitted that in the present case, the Respondent has confirmed the demand of Service Tax under the taxable head of construction services, whe....

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....e case of Commissioner of Central Excise & Customs, Kerala Vs. M/s Larsen & Toubro Ltd. cited (supra) wherein the Hon'ble Apex Court has held that composite contracts were not taxable under Service Tax prior to 01.06.2007. Ld. Counsel also submits that similar matter was decided by this Hon'ble Tribunal in favour of the assessee vide Final Order No. A/60515/2023-ST (DB) dated 20.10.2023. 8. Ld. DR reiterated the findings in the impugned order. 9. After considering the submissions of both the parties and perusal of material on record, we find that the period involved in both the appeals is prior to 01.06.2007 and the service tax has been confirmed under Commercial Construction Services whereas both the Revenue authorities have admi....