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TMI Blog2018 (10) TMI 1702X X X X Extracts X X X X X X X X Extracts X X X X ..... d that Works contract were not chargeable to service tax prior to 1.6.2007. We would allow the present writ petition in terms of the judgment of the Supreme Court in Larsen and Toubro Limited and hold that the impugned circulars and instructions to the contrary would have to be disregarded. Petition allowed. - W.P. (C) 428/2011 - - - Dated:- 15-10-2018 - MR SANJIV KHANNA AND MR CHANDER SHEKHAR, JJ. For The Petitioner : Mr. J.K. Mittal Mr. Rajveer Singh, Advocates For The Respondents : Mr. Amit Bansal And Mr. Rishab Gulati, Advocates ORDER Learned counsel for the petitioner has handed over written submissions in the Court today. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) would refer only to service contracts simpliciter and not to composite works contracts. This is clear from the very language of Section 65(105) which defines taxable service as any service provided . All the services referred to in the said subclauses are service contracts simpliciter 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 referred to in the charging provision is the taxation of service cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t fail. This is also for the simple reason that there is no subterfuge in entering into composite works contracts containing elements both of transfer of property in goods as well as labour and services. 6. With reference to Notification Nos.1/2006-ST and 19/2003-ST, the Supreme Court had observed: 42. We have been informed by counsel for the revenue that several exemption notifications have been granted qua service tax levied by the 1994 Finance Act. We may only state that whichever judgments which are in appeal before us and have referred to and dealt with such notifications will have to be disregarded. Since the levy itself of service tax has been found to be non-existent, no question o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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