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TMI Blog2024 (4) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... s Contract Service' as observed by the Hon'ble Apex Court wherein the Hon'ble Apex Court has observed that 'the finding that Section 67 of the Finance Act, which speaks of "gross amount charged", only speaks of the "gross amount charged" for service provided and not the gross amount of the works contract as a whole from which various deductions have to be made to arrive at the service element in the said contract.' The merit classification of the service provided by the appellant is 'Works Contract Service' and no demand has been raised against the appellant in the 'Works Contract Service'. In that circumstances, on merits, the demand is not sustainable. Extended period of limitation - HELD THAT:- The demand raised against the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest and penalties were also imposed. The said order was challenged before the Ld. Commissioner (Appeal) who upheld the adjudication order. Therefore the appellant is in appeal before us. 2. Heard the parties. 3. We find that in this case the facts are not in dispute, that the appellant was providing the service along with the materials. In that circumstances, in terms of the decision of the Hon'ble Apex Court in the case of L & T citation 2015 (39) STR 913 (S.C), the merit classification of the activity is 'Works Contract Service' as observed by the Hon'ble Apex Court wherein the Hon'ble Apex Court has observed as under: "24. A close look at the Finance Act, 1994 would show that the five taxable services referred to in the charging Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... done by the Finance Act, 1994 Act is wholly incorrect as it ignores the second Gannon Dunkerley decision of this Court. Further, the finding that Section 67 of the Finance Act, which speaks of "gross amount charged", only speaks of the "gross amount charged" for service provided and not the gross amount of the works contract as a whole from which various deductions have to be made to arrive at the service element in the said contract. We find therefore that this judgment 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 contracts." 4. In view of this we hold that the merit classification of the service provided by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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