2024 (11) TMI 829

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....ruction services in respect of commercial and industrial buildings and other civil structures and also in restoration and repair of historical monuments and buildings. It is registered with the service tax department and has been filing service tax returns. 3. Based on an audit report, a show cause notice SCN dated 28 April 2010 was issued to the appellant demanding service tax amounting to Rs.7,08,79,201/- under the proviso to section 73 (1) of the Finance Act 1994 the Finance Act. It was also proposed to demand interest and impose penalties. The proposals in this SCN were decided by the Commissioner by order-in-original dated 11 September 2012, confirming a demand of Rs.1,54,39,568/- and dropping the rest of the demand as he found that t....

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....024 was sent by the learned counsel for the appellant with a request to decide the matter based on the submissions therein. 7. The following are the grounds on which the order is assailed by the appellant: a) The order is beyond the SCN. The Commissioner dropped the demand up to 1st June 2007 on the ground that no service tax was leviable on works contract services prior to this date as per Larsen & Toubro. However, he confirmed the demand for the period after 1st June 2007 under "works contract service‟ falling under section 65 (105)(zzzza) of the Finance Act. There was no proposal to demand service tax under "works contract service‟ in the SCN. Demand was proposed under "commercial and industrial construction service‟....

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....epresentative for the Revenue vehemently supported the impugned order and asserted that it calls for no interference. 9. We have considered the submissions and perused the records. 10. We find that of the various submissions made in the appeal, the first and the most important one is that the order travelled far beyond the show cause notice. We first proceed to examine this because if this submission is accepted, it will not be necessary to examine the remaining submissions. 11. The undisputed facts are that the appellant had entered into contracts for providing services along with the materials, and therefore all their contracts were in the nature of works contracts. This fact was also noted in the Tribunal's order in the first roun....