No service tax on construction services prior to introduction of Works Contract Service in June 2007

Lee Builders Vs Commissioner of Central Excise (CESTAT Bangalore) The issue under consideration is whether the demand raised under service tax act along with interest is justified in law? In the present case, the appellant is engaged in undertaking commercial construction and is also registered with the Service Tax Department since November 2004. Show Cause Notice was issued since they did not deposit service tax under the category of ‘Commercial Construction or Industrial Service’. The appellant deposited service tax under the category of “Works Contract Service” which was int...