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TMI Blog2023 (9) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... nder challenge, it is mentioned in the show cause notice dated 18.10.2010 that the appellant had undertaken construction of residential complex service for Tamil Nadu Police Housing Corporation Limited (TNPHCL), but however had not paid Service Tax on the taxable value of the services rendered. It is also mentioned that the appellant did not even file any Service Tax return. 1.2 It appears from the said Notice that the statement of the Managing Partner of the appellant-firm was recorded and thereafter, it was proposed in the said Show Cause Notice that the appellant was liable as a service provider to pay appropriate Service Tax on the taxable value of services rendered from 16.06.2005 under the category of construction of resi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the appellant, submitted at the outset that by granting abatement of 67% in terms of Notification No. 01/2006 (supra), the Revenue has not denied the fact that the service if at all rendered by the appellant, was works contract per se. She would thus argue that the contract being a composite contract, demanding Service Tax under the category of construction of residential complex service was out of question. Further, it is her case that TNPHCL is a Government organization with the entire share capital being held by the State Government of Tamil Nadu, and that even the ownership of the quarters that were being constructed by the appellant vested with the Government of Tamil Nadu and therefore, there was no 'service' as such which was liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d installation, or erection, commissioning and installation contract. Further, under Section 67, as has been pointed out above, the value of a taxable service is the gross amount charged by the service provider for such service rendered by him. This would unmistakably show that what is referred to in the charging provision is the taxation of service contracts simpliciter and not composite works contracts, such 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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