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TMI Blog2023 (9) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of 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 ], wherein the Hon ble Apex Court held that Works contract were not chargeable to service tax prior to 1.6.2007. As the activity undertaken by the appellant is under Works Contract Service , no demand has been made by the appellant under the category of Commercial and Industrial Construction Services . The impugned demand confirmed against the appellant set aside - appeal allowed. - MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND MR. K. ANPAZHAKAN, MEMBER (TECHNICAL) None for the Appellant Shri J. Chattopadhyay, Authorised Representative for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, construction of shop, garage, pump house along with design, engineering, testing, construction of supporting structures etc. for Indian Oil Corporation Limited. The appellant has also undertaken the works in relation to construction of Boundary Wall comprising earthwork, excavation, sand filling, shuttering, steel reinforcement and plastering. 2.4 The Revenue is of the view that all these services are under the category of Commercial and Industrial Construction Services and therefore, a show-cause notice dated 12.10.2010 was issued to the appellant to demand service tax for the period from 2004-05 to 2007- 08 by invoking extended period of limitation. 2.5 The show-cause notice was adjudicated and the demand was confirmed. 2.6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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. . 41 . We are afraid that there are several errors in this paragraph. The High Court first correctly holds that in the case of composite works contracts, the service elements should be bifurcated, ascertained and then taxed. The finding that this has, in fact, been done by the Finance Act, 1994 Act is wholly incorrect as it ignores the second Gannon Dunkerley dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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