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TMI Blog2024 (3) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... on services along with materials. Therefore, the merits classification of the above services under Works Contract Service and no demand is raised against the appellant under Works Contract Service prior to 01.06.2007. 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 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. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attributable to that project. But in this case, at their Head Office, the appellant is availing the cenvat credit on common input services. Therefore, the Revenue is of the view that the appellant is not entitled to claim the benefit of Notification No.1/2006-ST dated 01.03.2006. 2.1 In these set of facts, the proceedings were initiated against the appellant to demand service tax under the category of Commercial or Industrial Construction Service and Erection, Commissioning and Installation Service . 2.2 The matter was adjudicated by denying the benefit of the said Notification. At their Head Office, the appellant was availing the cenvat credit on common input services, therefore, the demands were confirmed against the appellant. 2.3 Again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice prior to 01.06.2007. Therefore, following 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 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 any service provided . All the services referred to in the said sub-clauses are service contracts simpliciter without any other element in them, such as for example, a service contract which is a commissioning and installation, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 8. Therefore, no demand is sustainable against the appellant as the demand has not been raised under Works Contract Service . The same view was taken by the decision of this Tribunal in the case of M/a ACE Build (P) Limited Vs. CCEx. ST, Chandigarh reported in 2019 (11) TMI 678-CESTAT-Chandigarh, wherein this Tribunal has held as under : Issue No. 1. We find that the issue has already been settled by the decision of the Hon‟ble Apex Court in the case of Larson Toubro Ltd. (supra) wherein it has been held that prior to 01.06.2007, if service is provided alongwith material, no servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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