9911796707
TMI Blog2024 (11) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... n turnkey basis which were executed in lump sum basis and there is no bifurcation of the material and the service therefore, prima facie the service is of works contract service. On the issue that whether works contract service was taxable prior to 01.06.2007 it has been decided by the Hon ble Supreme Court in the case of L T. [ 2015 (8) TMI 749 - SUPREME COURT] The adjudicating authority has confirmed the demand only on the basis that an SLP was filed by the revenue before the Hon ble Supreme Court in the case of L T. Since, the Hon ble Supreme Court judgment was not before adjudicating authority at the time of passing of adjudication order, in the interest of justice, we are of the view that matter should be reconsidered as per law settle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning was one of the activity of the said contracts and value of the same was not separately shown or considered for executing the contracts. The assessee has not availed cenvat credit on input and capital goods used in or in relation to the above contracts. The assessee have paid service tax under Works Contract Composite Scheme 2007 after 01.06.2007. Inquiry was initiated by the department as per letters dated 28.07.2006 and 23.08.2006. The assessee provided copies of various contracts which they entered with other clients, copies of ledgers, balance sheet etc vide letter dated 30.08.2006 and calrified to the departmental authorities that non-payment of service tax on the ground that the contract executed by the assessee are turnkey basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L, Panipat requires to be confirmed in Installation and Commissioning Services and (3) The benefit of Section 80 of the Finance Act, 1994 should not be granted to the assessee. Against the same impugned order, the assessee also filed the appeal to the extent, the order-in-original has confirmed the demand of Service Tax. 2. Shri Sujit Ghosh, learned Senior Counsel along with Shri Mrugesh Pandya, advocate appearing on behalf of the appellant, at the outset, submits that all the contract are on turnkey basis which are executed as a composite contract i.e. service with material. In this regard, he took us to the various contracts between the assesee and the service recipient whereby, he has pointed out that the contract are on turnkey basis, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 it has been decided by the Hon ble Supreme Court in the case of L T. The adjudicating authority has confirmed the demand only on the basis that an SLP was filed by the revenue before the Hon ble Supreme Court in the case of L T. Since, the Hon ble Supreme Court judgment was not before adjudicating authority at the time of passing of adjudication order, in the interest of justice, we are of the view that matter should be reconsidered as per law settled by the Hon ble Supreme Court in the case of L T, accordingly we set aside the impugned order and remand both the appeals to the adjudicating authority for passing a fresh order keeping in mind the above observation. ( Order pronounced in the open court on 06. 11. 2024 ) - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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