2024 (6) TMI 46

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.... TECHNICAL ) For the Appellant : Shri. N. Viswanathan , Advocate For the Respondent : Shri M. Selvakumar , Authorised Representative ORDER Order : - Per Ms. SULEKHA BEEVI C. S. Brief facts are that the appellant is registered with the Service Tax Commissionerate under the category of Works Contract Services and are providing services relating to designing of interiors, false ceiling....

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....es was @4%. Thus there was short payment of service tax of Rs.32,199/-. 1.3 Show Cause Notice was issued proposing to demand the differential duty on the above allegations along with interest and for imposing penalties. After due process of law, the Original Authority confirmed the demand of service tax along with interest and imposed penalty. On appeal, the Commissioner (Appeals) upheld the sa....

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....at the demand has been raised alleging that the rate of service tax has been increased from 2% to 4% on Works Contract Services w.e.f. 01.03.2008. It is submitted that the appellant had provided the services prior to this date and the invoices were also issued prior to 01.03.2008. The Department has demanded the differential service tax merely alleging that the consideration has been received afte....

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....d for the Department. The findings in paragraphs 7 to 10 in the impugned order was reiterated. The Ld. Authorised Representative prayed that the appeal may be dismissed. 4. Heard both sides. 5.1 The first issue is with regard to the demand of service tax for the period prior to 01.06.2007 under the category of commercial or Industrial Construction Services. It is brought out from evidence th....