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TMI Blog2024 (1) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... tted the VAT returns filed by the appellant during the relevant period under Works Contract Service. In these circumstances, denial of benefit of composite scheme under Works Contract Service w.e.f. 01/06/2007, is bad in law and levy of service tax prior to 01/06/2007. when the services are in the nature of Works Contract Service also cannot be sustained in view of the judgment of the Hon ble Supreme Court in the case of Total Environment Building Systems (P) Ltd. Vs. Deputy Commissioner of Commercial Taxes [ 2022 (8) TMI 168 - SUPREME COURT ]. The impugned order set aside - appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... als and correctly classifiable under 'Works Contract Service'. However, the service tax was paid by them under the taxable category of 'Construction of Residential Complex Services' during the said period after availing abatement of 67% on the gross amount charged. After introduction of Works Contract Service w.e.f. 01/06/2007, the appellant had discharged service tax under the composite scheme under Works Contract Service; however, the learned Commissioner rejected their contention for payment of service tax under Works Contract Service observing that the said Works Contract Service is not applicable to on-going contracts not completed on or before 01/06/2007. Also, he has denied the benefit of Notification No.01/2006-ST dt. 01/03/2006 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted the VAT returns filed by the appellant during the relevant period under Works Contract Service. In these circumstances, denial of benefit of composite scheme under Works Contract Service w.e.f. 01/06/2007, is bad in law and levy of service tax prior to 01/06/2007. when the services are in the nature of 'Works Contract Service' also cannot be sustained in view of the judgment of the Hon'ble Supreme Court in the case of Total Environment Building Systems (P) Ltd. Vs. Deputy Commissioner of Commercial Taxes [2022(63) GSTL 257 (SC)]. Their lordships in the said case held as follows:- 12. What was said by the Constitution Bench in Indra Sawhney v. Union of India, 1992 Supp (3) SCC 217 and Keshav Mills Co. Ltd. v. Commissioner of Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s against the decision of the Delhi High Court in the case of G.D. Builders v. Union of India reported P). It is to be noted that the said decision of the Delhi High Court in the case of G.D. Builders (supra) has been specifically overruled by this Court in the case of Larsen and Toubro Limited (supra). The decision of the Delhi High Court in the case of G.D. Builders (supra) has been considered by this Court in the case of Larsen and Toubro Limited (supra) in paragraphs 28, 29, 30, 32, 33, 38 and 39 and ultimately, this Court opined that the decision of the Delhi High Court in the case of G.D. Builders (supra) is in fact contrary to a long line of decisions. It is further specifically observed and held that the decision of the Delhi High C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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