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TMI Blog2024 (3) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... gs' under the category of "commercial or industrial construction service" during the period from 2004-05 to 2007-08 or not. 3. We find that it is not disputed by the Revenue that these services have been provided by the appellant along with materials. Therefore, the merit classification of the above services is "works contract service", as held by the Hon'ble Apex Court in the case of Commissioner of C.Ex. & Cus., Kerala v. Larsen & Toubro Ltd. [2015 (39) S.T.R. 913 (S.C.)] wherein the Hon'ble Apex Court observed as under: - "17. We find that the assessees are correct in their submission that a works contract is a separate species of contract distinct from contracts for services simpliciter recognized by the world of commerce and law as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stipulation in the contract that the customer is obliged to undertake the work of civil construction and the bulk of the material used in construction belongs to the manufacturer, is not correct, as the subsequent discussion would show; and second, the Notification dated 17-5-2010 issued by the Government of Haryana, Excise and Taxation Department, whereby certain rules of the Haryana Value Added Tax Rules, 2003 have been amended and a table has been annexed providing for "Percentages for Works Contract and Job Works" under the heading "Labour, service and other like charges as percentage of total value of the contract" specifying 15% for fabrication and installation of elevators (lifts) and escalators, is self-contradictory, for once it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rks contract. The additional obligations in the contract would not alter the nature of contract so long as the contract provides for a contract for works and satisfies the primary description of works contract. Once the characteristics or elements of works contract are satisfied in a contract then irrespective of additional obligations, such contract would be covered by the term "works contract". Nothing in Article 366(29-A)(b) limits the term "works contract" to contract for labour and service only. The learned Advocate General for Maharashtra was right in his submission that the term "works contract" cannot be confined to a contract to provide labour and services but is a contract for undertaking or bringing into existence some "works". W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 contract." 3.1 Therefore, we hold that as no demand has been raised against the appellant under the category of "works contract service" during the said period, no Service Tax is payable by the appellant under 'commercial or industrial construction service'. 3.2 Moreover, the Show Cause Notice in this case has also been issued by invoking the extended period of limitation, which came to be issued on 20.04.2010 for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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