2024 (2) TMI 17

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.... Shri G. Natarajan , Advocate for the Appellant Shri N. Satyanarayanan , AC ( AR ) for the Respondent ORDER Per K. Anpazhakan , The present appeal has been filed against the impugned Order in Original No.3/2014 (ST) dated 14.2.2014 passed by the Commissioner, wherein the learned adjudicating authority has confirmed the demand of service tax along with interest and penalty. Aggrieved ag....

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.... submits that the demand for the period from April 2006 to March 2011 has been confirmed under the category of Construction of Commercial Complex Service. During this period, they have rendered services under a 'composite contract' involving transfer of property in goods. Accordingly, the services rendered by them are rightly classifiable under the category of 'Works Contract Service' and hence th....

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....to service tax as they are meant for allocation of beneficiaries for their personal use. He submits that during the personal hearing before the adjudicating authority, they could not bring all the relevant documents and claim the exemption which are otherwise eligible to them. Accordingly, he prayed for remanding the matter for denovo adjudication to the adjudicating authority for deciding the mat....

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....djudicating authority has not extended the abatement for the demands confirmed under 'works contract service'. It is their contention that these contracts were also executed with materials and hence they are eligible for abatement. Their submission that some of the contracts executed by them are not liable to service tax also need to be examined along with relevant documents. Thus, we observe that....