9911796707
TMI Blog2023 (8) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- With effect from 01.06.2007, a particular nature of the construction service was brought under works contract service for which certain conditions are required such as execution of project with material and the assessee paid VAT under works contract. During hearing, on the direction of this bench the appellant have submitted sample copies of the purchase order issued by the service recipient M/s. Torrent Pharmaceuticals Ltd. - From the purchase orders in clause 8 (b) it clearly reveals that the construction service was provided by the appellant along with material. The appellant has submitted VAT return to claim that they have discharged the VAT on the works contract service. From the VAT return it is clear that the appellant hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perintendent (AR) for the Respondent ORDER The issue involved in the present case are that (i) Whether the service of construction of a new building or a civil structure or a part there of as it turnkey project of construction during the period from 21.06.2007 to 31.07.2009 should be classified under Commercial or Industrial Construction Service as defined under Section 65 (25b) of the Finance Act, 1994 (ii) Whether the appellant is required to include the value of free supplied material or provided by a client/ service receiver in the value of taxable service. 2. Shri Nilesh Suchak, Learned Counsel appearing on behalf of the appellant at the outset submits that with effect from 01.06.2007, the new service namely Works Contract Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fide belief that the new category of works contract service from 01.06.2007 more specifically covers its services. In this fact there is no suppression of fact on the part of the appellant, hence the entire demand of service tax for the period 21.06.2007 to 31.07.2009 and show cause notice was issued on 12.07.2011 is hopelessly time bar as the show cause notice was served beyond the normal limitation period of one year. 3. Shri Prakash Kumar Singh, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that the demand was raised under the category of Commercial or Industrial Construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcial or Industrial Construction Service is not sustainable. 4.3 As regard the issue whether the cost of material supplied free by the service recipient is includible in the gross value of works contract service, the issue is no longer res- integra as the same has been decided by the Hon'ble Supreme Court in the case of CST Vs. Bhayana Builders (P) Ltd - 2018 (10) GSTL 118 (SC). Moreover considering the Apex Court judgment this Tribunal in the appellant's own case decided the issue in the favour of the appellant vide Final Order No. A/10425/2019 dated 28.02.2019. The said decision is reproduced below:- " The issue involved is whether for the purpose of granting exemption under Notification No. 15/2004-ST, the value of the free supplies m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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