9911796707
TMI Blog2015 (10) TMI 2095X X X X Extracts X X X X X X X X Extracts X X X X ..... entire service was undertaken prior to 1.06.2007; services do not fall in any other category except works contract - Held That:- In light of the case of Hon'ble Apex Court Larsen and Toubro [2015 (8) TMI 749 - SUPREME COURT], contentions of Appellant are correct - Impugned order incorrect and liable to be set aside. - Appeal No. ST/62/12 - - - Dated:- 14-9-2015 - Mr. M.V. Ravindran, Member (Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant has discharged the service tax liability and interest thereof. The Commissioner of the Service Tax, Mumbai issued a show-cause notice to the appellant for confirmation of demands and also for imposition of penalties. On adjudication he confirmed the demands with interest and also imposed penalties. The appellant preferred this appeal stating that the entire execution of the work undertaken by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impliciter without any other element in them, such as for example, a service contract which is a commissioning and installation, or erection, commissioning and installation contract. Further, under Section 67, as has been pointed out above, the value of a taxable service is the gross amount charged by the service provider for such service rendered by him. This would unmistakably show that what is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presumably because they are conceived in the national interest. If learned counsel for the revenue were right, each of these excluded works contracts could be taxed under the five sub-heads of Section 65(105) contained in the Finance Act, 1994. For example, a works contract involving the construction of a bridge or dam or tunnel would presumably fall within Section 65(105)(zzd) as a contract whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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