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TMI Blog2016 (12) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... e not taxable prior to 1.6.2007. The fact of settling the issue at the apex Court level itself reflects upon the fact that the issue was not clear and attained finality only recently. The appellant having not contested the service tax liability and having deposited the same even prior to the issuance of the show cause notice, we are of the view that invocation of Section 80 of the Finance Act by C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax along with interest. As regards, penalty they had raised the following contentions: (i) Service rendered by them were under works contract i.e. composite contracts on which courts have given different views from time to time, as per the following judgements: (a) Daelim Industrial case [2004 (170) ELTA 181 (SC)]. (b) Larsen Toubro Ltd. Vs. CCE [2004 (174) ELT 322 (Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s held by the Larger Bench that a works contract is divisible for service tax purpose even prior to 1.6.2007. But in the case of Jyoti Ltd. Vs. CCE 2008 (9) STTR 373 (Tri.-LB) and in the case of Indian Oil Tanking Ltd. 2010-TIOL-1015-CESTAT-MUM), it was held by the Larger Bench that service tax can be levied on the service portion involved in the execution of a works contract only after 1.6.2007 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies are required to be imposed upon the assessee in view of 76, 77 78 of the Finance Act, 1994. 4. Now, we find that in fact the issue on merits is also no more res integra and stands decided by the Hon ble Supreme Court s decision in the case of CCE Kerala Vs. Larsen Toubro Ltd. 2015 (39) STR 913 (SC) laying down that works contract were not taxable prior to 1.6.2007. The fact of settlin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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