9911796707
TMI Blog2023 (9) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] has observed Works contract were not chargeable to service tax prior to 1.6.2007. In view of the above specific decision and the undeniable claim of the appellant that what they provided was only works contract service, no tax is liable to be demanded on the construction contracts executed prior to 01.06.2007. Consequently, the impugned order, which cannot sustain, is set aside - appeal allowed. - HON BLE MR. P. DINESHA , MEMBER ( JUDICIAL ) And HON BLE MR. M. AJIT KUMAR , MEMBER ( TECHNICAL ) Smt. Radhika Chandrasekhar, Advocate for the Appellant Shri N. Satyanarayanan, Assistant Commissioner for the Respondent ORDER Order : [ Per Hon ble Mr. P. Dinesha ] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 of the Finance Act, 1994. 2. It appears that during personal hearing, the appellant had explained that the period of dispute being 2005 06 to 2006 07, the service, if at all, was under the category of works contract involving both value of goods as well as services and that being the situation, no Service Tax under construction of residential complex services could be demanded. 3. The original authority having considered the arguments of the appellant, however, vide Order-in- Original No. MAD-CEX-000-ASC-016-13 dated 08.05.2013 confirmed the demand as proposed in the Show Cause Notice. 4. It appears that the appellant filed an appeal before the Commissioner (Appeals) who also vide impugned Order-in-Appeal No. 194/2013 dated 28.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Per contra, Shri N. Satyanarayanan, Ld. Departmental Representative, supported the findings of the lower authorities. 7. The period involved in the above appeal is clearly prior to 01.06.2007 and there is also no dispute that the nature of service alleged to have been rendered by the appellant was works contract. The Hon ble Apex Court in the case of M/s. Larsen Toubro Ltd. (supra) has observed at paragraph 24 as under: - 24. A close look at the Finance Act, 1994 would show that the five taxable services referred to in the charging Section 65(105) would refer only to service contracts simpliciter and not to composite works contracts. This is clear from the very language of Section 65(105) which defines taxable service as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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