9911796707
TMI Blog2023 (8) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices is works contract service as held by the Hon ble Apex Court in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] and the appellant is liable to pay service tax on 33% of the gross value of the contract which appellant is paying. The revenue wants to collect service tax on remaining 67% of the value of contract which his not sustainable in the eyes of law. Accordingly, the said demand is set aside. With regard to the service rendered by the appellant to Government College, Port, SEZ, Hospital and Public Utility Service Water Supply are fully exempt from the service tax as per Circular No.80/10/2004-ST dated 17.09.2004. Therefore, for those service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al and industrial buildings and civil structures/works contract services on 28.08.2007. The appellant was making payment of VAT on the material portion and making payment of service tax on the supply portion and was submitting the returns regularly. The appellant did not pay any service tax on the value of the exempted services i.e. services provided to the Government College, Port, SEZ, Hospital and Public Utility Service Water Supply, but made payment of VAT on 70% on the value of the total amount received and 4.12% as works contract service tax on the non-exempted services. The contention of the appellant is that the service tax in the nature of works contract service came into effect from 01.06.2007. An Audit was conducted and therea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other hand, the Ld.AR for the department supported the impugned order. 6. Heard the parties, considered the submissions. 7. We find that the appellant is providing their services along with material which is not in dispute. They merit classification for the said services is works contract service as held by the Hon ble Apex Court in the case of CCE C, Kerala v. Larsen Toubro Ltd. (supra) and the appellant is liable to pay service tax on 33% of the gross value of the contract which appellant is paying. The revenue wants to collect service tax on remaining 67% of the value of contract which his not sustainable in the eyes of law. Accordingly, the said demand is set aside. 8. With regard to the service rendered by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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