9911796707
TMI Blog2023 (4) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... ns to Works Contract, the same does not survive. In this case, the demand is confirmed under Erection, Commissioning and Installation Services, whereas admittedly the appellant has undertaken Works Contract service. Hence the decision of Real Value Promoters Pvt Ltd [ 2018 (9) TMI 1149 - CESTAT CHENNAI ] is squarely applicable. Accordingly, the confirmed demand for the month of June 2007 is set aside. The appeal is allowed with consequential relief if any. - MR R. MURALIDHAR, MEMBER (JUDICIAL) AND MR A.K. JYOTISHI, MEMBER (TECHNICAL) Mr B. Venugopal and Mr P. Dwaraka Murthy, Adv for the appellant Mr V.R. Pavan Kumar A.R. for the Respondent ORDER In this case, the demands have been confirmed against the appellant on the ground that the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was supply of materials as well as supply of services and when Works Contract Service was not specifically brought into the Service Tax bracket, the Service Tax could have been collected for the period prior to 01.06.2007. For the demand covered by June 2007, he also relies on the case law of Real Value Promoters Pvt Ltd VS Commissioner of GST Central Excise Chennai [2018(9) TMI 1149- CESTAT-Chennai) . Accordingly, he prays that the present appeal may be allowed. Learned AR reiterates the findings of the adjudicating authority. 3. The learned AR reiterates the findings of the Adjudicating Authority. 4. Heard both sides. We find that the issue is squarely covered by the decision of the Hon ble Supreme Court for the period June 2005 to May 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and unmistakably holds that unless the splitting of an indivisible works contract is done taking into account the eight heads of deduction, the charge to tax that would be made would otherwise contain, apart from other things, the entire cost of establishment, other expenses, and profit earned by the contractor and would transgress into forbidden territory namely into such portion of such cost, expenses and profit as would be attributable in the works contract to the transfer of property in goods in such contract. This being the case, we feel that the learned counsel for the assessees are on firm ground when they state that the service tax charging section itself must lay down with specificity that the levy of service tax can only be on w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
