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TMI Blog2023 (5) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable services covered under Sub-clause (g),(zzd), (zzh), (zzq) and (zzzh) of Section 65(105) of the Act and authoritatively held that the said taxable services referred only to service contracts simpliciter and not to composite works contracts. Admittedly, the challenge raised by the petitioner to the validity of Sub-clause (zzq) and (zzzh) of Section 65(105) of the Act, is squarely covered by the decision of the Supreme Court in Commissioner, Central Excise and Customs, Kerala v. Larsen and Toubro Limited - In view of the law laid down by the Supreme Court in Commissioner, Central Excise and Customs, Kerala v. Larsen and Toubro Limited, the impugned order-in-original dated 30.11.2012, which proceeds on the basis that composite contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri/ mandamus or any other appropriate Writ / order / direction for quashing the impugned Order-in-Original dated 30.11.20212 by the Respondent no. 2 confirming demand of Rs. 4,91,85,132/- with interest as well as levying penalties under Section 77 and 78 of the Finance Act, 1994; C) issue a writ of certiorari / mandamus or any other appropriate Writ / order / direction declaring that the Parliament is not competent to levy service tax on works contract per se, hence, construction activity both commercial residential using the materials (works contract) per se are not liable to service tax under the provisions of Chapter V of the Finance Act, 1994; 2. The petitioner is engaged, inter alia, in the business of civil construction wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ten composite contracts as culled out from the impugned order-in-original dated 30.11.2012 is set out below: S.No. Particulars Sub-clause of Section 65(105) All taxable services Service Tax Amounts Rs. 1 DDA Dwarka project for construction of multi-storeyed houses (zzzh) Construction of complex services 41,10,519/- 2 MTNL Project construction of telephone exchange building at Minto Road (zzq) Commercial or Industrial Construction services 11,01,731/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices 38,52,604/- 9 NTPC Rihand civil works (zzq) Commercial or Industrial Construction services 12,58,343/- 10 DDCA Project construction of Cricket Stadium complex at Delhi (zzq) Commercial or Industrial Construction services 1,16,86,078/- Total Service Tax Demand Rs. 4,91,85,132/- 6. Accordingly, the Adjudicating Authority confirmed the demand of service tax proposed under the show cause notice amounting to ₹4,91,85,132/- under Sub-section (1) of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 non-service elements from the composite works contracts has been made by any of the aforesaid sections by deducting from the gross value of the works contract the value of property in goods transferred in the execution of a works contract. xxx xxx xxx ..... X X X X Extracts X X X X X X X X Extracts X X X X
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