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TMI Blog2024 (3) TMI 229X 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 has observed 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 decision of this Court. Further, 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 vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnment has been received. 4. On perusal of record, we find that earlier notices of hearing were sent to the appellant, all were remained un-represented. Therefore, the appeal is taken up for disposal as the same pertains to the year 2013. 5. Heard the ld.A.R. for the Revenue and perused the records. 6. In this case, we find that it is not in dispute that the appellant has taken the activity of water proofing along with materials. Therefore, the merits classification of the said activity is Works Contract Service as held by the decision of the Hon ble Apex Court in the case of Larsen Tourbro Limited reported in 2015 (39) STR 913 (S.C.) wherein the Hon ble Apex Court has observed as under : 24. A close look at the Finance Act, 1994 would sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Finance Act, 1994 Act is wholly incorrect as it ignores the second Gannon Dunkerley decision of this Court. Further, 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 on indivisible works contracts. 7. Therefore, no demand is sustainable against the appellant under the category of Industrial Construction Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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