2015 (10) TMI 2158

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..... M.V. Ravindran: This appeal is directed against Order-in-Appeal No: P-II/VSGRAO/49/2011 dated 23/06/2011 passed by the Commissioner of Central Excise (Appeals), Pune  II. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the services rendered by the appellant for 'construction of residential complexes' and 'commer .....

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..... tate government authorities. We find that the appellant is not contesting the tax liability under the works contract post 01/06/2007. We find that the issue is now squarely covered by the judgment of the Honble Supreme Court in the case of Commissioner of Central Excise & Customs vs. Larsen &Toubro Ltd. 2015 (8) TMI 749 - SC wherein the Honble apex Court in para 24 and 29 clearly settled the l .....

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..... 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 referred to in the charging provision is the taxation of service contracts simpliciter and not composite works contracts, such as are contained on the facts of the present cases. It will also be noticed that no attempt to remove the n .....

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..... 4. 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 which relates to erection, or installation. It is clear that such contracts were never intended to be the subject matter of service tax. Yet, if learned counsel for the revenue is right, such contracts, not being exempt under the Finance Act, 1994 .....

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..... the payments received after 01/06/2007 is in respect of continuing work contract or completed work contract, we remand the matter to the adjudicating authority to come to a conclusion. 6. On merits, we hold that the service tax liability on the work contract prior to 01/06/2007 cannot be vivisected as settled by the apex Court. The appeal is disposed of as indicated herein above.
Case laws, D .....

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