2017 (5) TMI 623

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..... bro Ltd. [2015 (8) TMI 749 - SUPREME COURT], where it was held that Works contract were not chargeable to service tax prior to 1.6.2007 - The period in present appeal is prior to 01.06.2007, hence not taxable - appeal allowed - decided in favor of appellant. - Application No. ST/MISC/30478/2016 in Appeal No. ST/2826/2012 - A/30563/2017 - Dated:- 23-2-2017 - Mr. (Dr.) Satish Chandra, President a .....

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..... w petrol bunks in the states of Andhra Pradesh and Karnataka. As per the terms of contract, the appellant had to purchase the material and execute the contracts. The department issued a show cause notice and demanded the service tax on the value of the works contract. Being aggrieved the appellant has filed the present appeal. 3. With this background heard Sh. G. Shivdass, Ld. Counsel for .....

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..... ract 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 referred to in the charging provision is the taxation of service contracts simpli .....

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