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TMI Blog2025 (3) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 (8) TMI 722 - PUNJAB AND HARYANA HIGH COURT] for the Post Negative List period. Bajrang Lal Gupta deals with the exemptions for the services provided for the Pre Negative List period holding that 'the Hon'ble Apex court in the case of CCE v. Larsen & Toubro Limited [2015 (8) TMI 749 - SUPREME COURT] has settled the issue relating to works contract service which includes supply of material and labour for consideration and the same is taxable only from 1-6-2007.' It was also held that 'even for the period after 1.06.2007, various decisions of the Tribunal have consistently held that the composite contract or works contract service even after 1-6-2007 cannot be taxed under Construction of Complex Service under section 65(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Haryana- 2016 (44) STR 195 (P&H) for the Post Negative List period. 3. We agree with the submissions made by both the sides and find that the matter is already covered. The following Paras of Bajrang Lal Gupta (cited supra) deals with the exemptions for the services provided for the Pre Negative List period: Paras "15. On the other hand, the Ld. DR reiterated the findings of the impugned order. 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 v. Larsen & Toubro Limited cited (supra) has settled the issue relating to works contract service which includes supply of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sence 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" 4. Similarly, for the Post Negative List period, the decision in the case of Bharat Bhushan & Company (cited supra) at Para 17 to 21 deals with the aforesaid issue which is as under: Para "17. The service tax has been levied on various services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oners are meant for residential purpose and not for commerce, industry or any other business or profession. 20. Similar issue came up for consideration before a Division Bench of Patna High Court in Shapoorji Paloonji and Company Pvt. Ltd.'s (supra), where the contact was for construction of administrative block in Indian Institute of Technology set up under the Institutes of Technology Act, 1961. Indian Institute of Technology was held to be a governmental authority and the contract for construction was opined to be falling in the exemption clause. The notice issued for levy of service tax was quashed. 21. In view of our aforesaid discussion, it can safely be opined that for the kind of contract entered into between the petitioners and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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