9911796707
TMI Blog2024 (12) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... ent? HELD THAT:- The issue of levy of service tax on composite contracts for the period prior to 01.06.2007 involving both material as well as service, which is in the nature of Works Contract Service is no more res integra and covered by the judgment of the Hon ble Supreme Court in the case of Total Environment Building Systems Pvt. Ltd. Vs. Deputy Commissioner of Commercial Taxes [ 2022 (8) TMI 168 - SUPREME COURT] where it was held that ' The definition of Works contract inserted for the first time by virtue of Section 65(105)(zzzza) under the Finance Act, 2007 assumes significance and has to be applied w.e.f. 1st June, 2007. Thus, on and from the enforcement of the amendment in the Financial Year 2007, i.e. 1st June, 2007 the tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 65(25b) of the Finance Act, 1994. On the basis of intelligence, DGCEI initiated investigation against the appellant for non-payment of service tax even though the aforesaid taxable service had rendered by the appellant during the relevant period. On completion of investigation, show-cause notice was issued to the appellant on 09.09.2009 alleging non-payment of service tax of Rs.1,88,43,989/- for the period 16.05.2005 to 31.03.2008 on the aforesaid taxable service rendered during the said period and proposed to recover the same along with interest and proposal for penalty. On adjudication, the demand has been confirmed with interest and penalty. Hence the present appeal. 3.1. At the outset, the learned advocate appearing for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Kerala Vs. Larsen Toubro Limited [2015(39) STR-913(SC).] KVJ Builders Developers P.Ltd Vs. Commissioner of Central Excise and Customs, Cochin Commissionerate, Cochin [2024(1) TMI 893-CESTAT Bangalore] M.Srirangesh Hegde Vs. Commissioner of CE Mangalore [2024 (388) ELT 381 (Tri.Bangalore)] Commissioner of Customs, CE ST Visakhapatnam-I Vs. M/s Pragati Edifice Pvt Ltd (Vice-Versa) [2019(9) TMI- 792-CESTAT Hyderabad] Ajit India Pvt Ltd Vs. Commissioner of ST, Mumbai-II [2018(19) GSTL-659 (Tri-Mumbai)] Commissioner of ST, Mumbai-II Vs. Ajit India Pvt Ltd. [2023(385) ELT-646(SC)] 3.2. Further in support of their submissions that the appellant had paid VAT under Works Contract Service, they referred to the copy of the VAT returns enclosed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... floor and wall involved both material as well as service component. The appellant had claimed that the services rendered by them throughout the period is in the nature of Works Contract Service which could be revealed from the respective contracts under which the agreed services had been rendered to their customers, the VAT returns filed with the respective State authorities indicating the services rendered by them are in the nature of Works Contract Service. 7. We find that the issue of levy of service tax on composite contracts for the period prior to 01.06.2007 involving both material as well as service, which is in the nature of Works Contract Service is no more res integra and covered by the judgment of the Hon ble Supreme Court in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f India, 1992 Supp (3) SCC 217 and Keshav Mills Co. Ltd. v. Commissioner of Income Tax, Bombay North, Ahmedabad, AIR 1965 SC 1636, on the principle of stare decisis clearly bind us. The judgment of this Court in the case of Larsen and Toubro Limited (supra) has stood the test of time and has never been doubted earlier. As observed hereinabove, the said decision has been followed consistently by this Court as well as by various High Courts and the Tribunals. Therefore, if the prayer made on behalf of the Revenue to re-consider and/or review the judgment of this Court in the case of Larsen and Toubro Limited (supra) is accepted, in that case, it will affect so many other assessees in whose favour the decisions have already been taken relying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is further specifically observed and held that the decision of the Delhi High Court in the case of G.D. Builders (supra) is wholly incorrect in its conclusion that the Finance Act, 1994 contains both the charge and machinery for levy and assessment of service tax on indivisible works contract. It is reported that while deciding the group of matters in the case of Larsen and Toubro Limited (supra), the papers of the appeal filed by M/s. G.D. Builders being Civil Appeal No. 6523 of 2014 were also called and the Learned Counsel appearing on behalf of the G.D. Builders was also heard. It appears that, however, the Civil Appeal No. 6523 of 2014 filed by M/s. G.D. Builders against the decision of the Delhi High Court has not been specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
