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TMI Blog2024 (3) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Works Contract Service. Therefore, following the decision 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 has observed the finding that Section 67 of the Finance Act, which speaks of gross amount charged , only speaks of the gross amount charged for service provided and not the gross amount of the works contract as a whole from which various deductions have to be made to arrive at the service element in the said contract. We find therefore that this judgment is wholly incorrect in its conclusion that the Finance Act, 1994 contains both the charge and machinery for levy and assessment of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) upheld the adjudication order. 2.6 Against the said order, the appellant is before us. 3. None appeared on behalf of the appellant. Nor any request for adjournment has been received despite notice. But the matter has been taken up for disposal as the same pertains in the year 2014. 4. The ld.A.R. for the Revenue submitted that in this case, for want of evidence, the benefit of Notification No.1/2006-ST dated 01.03.2006 was not given to the appellant, therefore, the impugned order has been rightly passed. 5. Heard the ld.A.R. for the Revenue. 6. We find that in this case, if the appellant is provided the Commercial, Industrial and Construction Services along with materials, then the appellant is entitled to the benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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