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TMI Blog2025 (1) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... a and the Tribunal in various decisions has consistently held that once the alleged service falls under the category of Works Contract Service , the same cannot be taxed under Erection, Commissioning Installation Service . In this regard, we may refer to the decision of this Tribunal in the case of BAJRANG LAL GUPTA VERSUS CCE- GURGAON [ 2023 (6) TMI 246 - CESTAT CHANDIGARH] , wherein the identical issue was involved and the Tribunal after considering the submissions and ratios of the various decisions, has held 'even for the period after 01.006.2007, various decisions of the Tribunal have consistently held that the composite contract or works contract service even after 01.06.2007 cannot be taxed under Construction of Complex Service u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 78 of the Act. The learned Commissioner confirmed the said demands under Erection, Commissioning Installation Service provided under Section 65(105)(zzd) of the Finance Act, 1994 2. Briefly stated facts of the present case are that the appellant is an electrical contractor and is engaged in rendering electrical services to various government departments viz. HUDA, Haryana Tourism, PWD in relation to hospitals, roads, colleges etc. The appellant is also engaged in installing electric sub-stations, transformers etc in the newly constructed buildings. The contracts awarded by government department to the appellant are composite in nature and the same is classifiable under Works Contract Service . An investigation was conducted against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee. In support of his submissions, he relies on the following decisions: Bajrang Lal Gupta vs. CCE, Delhi-III 2023 (6) TMI 246 CESTAT CHANDIGARH National Building Construction Corporation Ltd vs. CCE, Shillong 2022 (66) GSTL 476 (Tri. Kolkata) M/s Rajendra Mittal Construction Company Pvt Ltd vs. CCE, Alwar 2022 (3) TMI 1259 CESTAT NEW DELHI M/s Shree Mohangarh Construction Co. vs. CCE, Jaipurn vice-versa 2018 (4) TMI 619 CESTAT NEW DELHI Ashish Ramesh Dasarwar vs. CCE, Nagpur 2017 (9) TMI 1001 CESTAT MUMBAI M/s Excel Engineering vs. CCE, Meerut-II vice-versa 2017 (2) TMI 490 CESTAT ALLAHABAD 4.3 The learned Consultant further submits that Work Contract Service came into existence from 01.06.2007 and the demand for the period prior t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no more res integra and the Tribunal in various decisions has consistently held that once the alleged service falls under the category of Works Contract Service , the same cannot be taxed under Erection, Commissioning Installation Service . In this regard, we may refer to the decision of this Tribunal in the case of Bajrang Lal Gupta (supra), wherein the identical issue was involved and the Tribunal after considering the submissions and ratios of the various decisions, has held as under: 16 . After considering the submissions of both the parties and perusal of material on record and the decisions relied upon by the appellant cited (supra), we find that the Hon ble Apex court in the case of CCE vs. Larsen Toubro Limited cited (supra) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the show cause notice and therefore in the absence of any notice issued to the respondent in view of the provisions of Section 73, it is clear that imposition of tax and consequently interest and penalty cannot be sustained and the same has been rightly set aside by the Tribunal. As no order to treat the income as Business Auxiliary Service had been passed without proposing the same to the respondent in the show cause notice, the order passed by the Tribunal is justified and substantial question of law has to be answered against the revenue . 19 . Further, we find that in the case of Prime Developers Limited vs. CCE [2018-TIOL-2867-CESTAT-MAD.], the Division Bench of Chennai Tribunal in identical circumstances has held as under:- In the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. In respect of any contract which is a composite contract, service tax cannot be demanded under CICS / CCS for the periods also after 1.6.2007 for the periods in dispute in these appeals. For this very reason, the proceedings in all these appeals cannot sustain. 20 . Similarly, in the case of Srishti Construction vs. Commissioner of Central Excise ST, Ludhiana vide order dated 30.11.2017, the Division Bench of this Tribunal has also set-aside the demand of service tax under Works Contract Service and has also held that the extended period of limitation is not invokable and allowed the appeal of the appellant with consequential relief, if any, as per law. 21 . By following the ratio of the above cited decisions, we are of the considered op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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