9911796707
TMI Blog2015 (2) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant period and merely because the classification changes with the introduction of a taxable service under which an existing service gets more specifically covered in no way means that the said service was not necessarily taxable during the period prior thereto. As has been conceded by the ld. Departmental Representative, denial of 67% abatement by the adjudicating authority on the ground that value of free supplies was not included in the gross amount charged is no longer sustainable in the light of the CESTAT Larger Bench judgment in the case of Bhayana Builders (P) Ltd. (2013 (9) TMI 294 - CESTAT NEW DELHI (LB)). Accordingly, we set aside the impugned order and remand the matter to the adjudicating authority for de novo adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tructural and architectural works, which mainly included construction of main power house building, administration building, service building, foundations for various structures, drainage and sewerage, time office, canteen building, security house, watch tower, boundary wall, etc. and other miscellaneous auxiliary buildings/ structures, etc. and the major construction material, i.e., steel (reinforcement structural) required for the purpose had been supplied/provided by M/s. BHEL to the appellants free of cost and remaining materials such as cement, sand aggregates, bricks, etc. and equipments, tools, spares, etc. had been procured/ purchased by the appellants and used in the said construction work. 2. The commissioner has held that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the said service was not necessarily taxable during the period prior thereto. The Delhi High Court judgement in the case of G.D. Builders Vs. Union of India [2013 (32) STR 673 (Del.)] has categorically held that- as per the provisions of Section 65(105)(zzq) and (zzzh), service tax is payable and chargeable on the service element of the contract for construction of industrial and commercial complexes and contract for construction of complexes and in case of composite contract, the service element should be bifurcated and ascertained and then taxed. The Hon ble High Court goes further to add that:- the contention that there was/is no valid levy or the charging section is not applicable to composite contracts under clause (zzzq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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