2026 (8) TMI 592

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....owns/ warehouses and office buildings for Haryana State Warehousing Corporation (HSWC) and Haryana State Co-operative Supply and Marketing Federation (HAFED); the godowns were claimed to be used exclusively for storage of agricultural produce; two SCNs dated 24.04.2015 and 18.04.2016 were issued to the appellants demanding service tax of Rs.1,65,29,795/- and Rs.62,01,538/- respectively by invoking extended period; vide OIO dated 01.12.2016, the Adjudicating Authority dropped the demand for a period 01.07.2012 onwards, holding that exemption under Notification No.25/2012- ST is applicable and confirmed demand of Rs.15,58,997/- along with interest; Rs.1,50,000/- already paid, was appropriated; however, no penalty was imposed by extending bene....

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....d by the appellant was indivisible contract involving material and service and therefore could not be classified under Commercial or Industrial Construction Service; it is pertinent to note that the Adjudicating Authority has extended the claim of abatement; they are appropriately classified as Works Contract Service as held by Hon'ble Supreme Court in the case of Larsen & Tubro Ltd. - 2015 (39) STR 913 (SC). He submits that in the impugned case the entire demand has been raised and confirmed under Commercial or Industrial Construction Service, the demand is unsustainable for the reason that the demand was made on a wrong category. 5. Learned counsel further submits that as the demands under other categories are liable to be set aside, t....

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....(5) GSTL 206 (Tri-Mumbai) * CCE Vs. Chemphar Drugs & Liniments-1989 (40) ELT. 276 (SC) * Pushpam Pharmaceuticals Co. Vs. CCE-1995 (78) ELT. 401 (SC) * Padmini Products Vs CCE 1989 (43) ELT 195 (SC) * TN Dadha Pharmaceuticals Vs. CCE -2003 (55) R.LT. 20 (SC) * M/s Larsen & Toubro Vs CCE, Pune-2007 (211) E.LT. 513 (SC) * Singh Brothers Vs. CCE-2009 (14) S.TR. 552 (Tribunal) 6. Shri Navneet Singh, learned Authorized Representative for the Department reiterates the findings of the impugned order. 7. Heard both sides and perused the records of the case. The issues involved in this case are as to whether the demands raised and confirmed under the category of Commercial or Industrial Cons....