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TMI Blog2024 (9) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... I 749 - SUPREME COURT] and COMMISSIONER OF SERVICE TAX ETC. VERSUS M/S. BHAYANA BUILDERS (P) LTD. ETC. [ 2018 (2) TMI 1325 - SUPREME COURT] . HELD THAT:- Having noticed the judgments passed by the Hon ble Apex Court, it is satisfied that so far as the contractor engages in commercial or industrial construction service, would not be required to include the gross amount charged relating to goods and material supplied for providing such services and, therefore, the explanation mentioned in notification dated 01.03.2006, would stand deleted and accordingly the show cause notice issued to the petitioner dated 03.11.2008, could not be substantiated in law. The writ petition deserves to be allowed and is accordingly allowed. - HON BLE MR. JUSTIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable 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'. Further, while referring to exemption notifications, it observed: 42. ...Since the levy itself of service tax has been found to be non-existent, no question of any exemption would arise. It is clear from the above that the service tax is to be levied in respect of 'taxable services' and for the purpose of arriving at 33% of the gross amount charged, unless value of some goods/materials is specifically included by the Legislature, that cannot be added. 20. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification No. 1/2006 ST. dated 01.03.2006 as amended and earlier notification No. 15/2004/ST and are discharging their tax liability on 33%. However, the explanation appended to S. 2007 of the said notification requires that the gross amount charged shall include the value of the materials supplied or provided or used by the service provider of the construction service for providing such service. The definition of gross amount charged under Section 67 (4) (c) is an inclusive definition and stipulated that gross amount charged among other things includes payments received by various modes and is not restricted to payments received only. It is further for the position as given under the above explanation appended to S. No.7 of the notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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