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TMI Blog2023 (8) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... contracts which involved both supply of goods and rendering services. It has been held by the Supreme Court in COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT ] that contracts involving both supply of goods and rendering services are works contracts which are a separate species of contract known to the trade distinct from the contracts of sale of goods or contracts for providing services. These contracts are chargeable to service tax only from 01.06.2007 under the head of works contract service under Section 65 (105) (zzzz) and not under any other head. It also needs to be noted that not all works contract are covered under this head but only certain types of cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax amounting to Rs. 4,27,80,606/- (Rupees four crores twenty seven lakhs eighty thousand six hundred and six only) including Ed. Cess SHEd. Cess against the Noticee as the same is not maintainable under Section 73 of the Finance Act, 1994. (iii) I also confirm the demand of Interest on the amount of service tax confirmed as at (i) above, for the period from the date on which the Noticee was required to pay service tax till the actual date of payment, at the applicable rates in terms of Section 75 of the Act ibid. (iv) I impose penalty of Rs. 1,05,57,175/- (Rupees one crore, five lakhs fifty seven thousand one hundred and seventy five only) on the Noticee under Section 78 of the Finance Act, 1994 for suppression of facts with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication. Further, the SCN took some of the incomes shown under various heads in profit and loss account of the assessee as a taxable value and demanded service tax of Rs. 5,29,98,598/- from the assessee. The Commissioner, in the impugned order, excluded the cost of the goods as reflected under the profit and loss account from the total contract value to arrive at the taxable value and calculated the service tax of Rs. 1,32,62,129/- and differential service tax of Rs. 1,02,51,216/-. The entire demand in the show cause notice and in the impugned order was under the head of erection, commissioning or installation service under Section 65 (105) (zzb). Revenue is aggrieved by the fact that the Commissioner had dropped part of the demand reckonin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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