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2013 (8) TMI 18 - AT - Service TaxService Tax on Works contract - Levy prior to 01.06.2007 - difference of opinion - matter referred to larger bench on the following issues: i) Whether a works contract can be vivisected even prior to 01/06/2007 and the service portion discernible in the contract can be subjected to levy of service tax and in the present case, since the discernible service is "erection, installation and commissioning", the said activity is leviable to service tax under section 65(105)(zzd) read with section 65(39a)/65(28) as they stood at the relevant time prior to 01/06/2007 and under section 65(105)(zzzza) on or after 01/06/2007 as held by Hon'ble Member (Technical), relying on the ratio of the decision of the Larger Bench of this Tribunal in the case of BSBK Pvt. Ltd. [2010 (5) TMI 46 - CESTAT, NEW DELHI - LB] and the decision of the Hon'ble Apex Court in the case of BSNL Ltd., [2006 (3) TMI 1 - Supreme court]– Tamil Nadu Kalyana Mandapam Association [2004 (4) TMI 1 - SUPREME COURT OF INDIA], and Nagarjuna Construction Co. Ltd. vs. Govt. of India [2012 (11) TMI 404 - SUPREME COURT] and the matter should be remanded back to the adjudicating authority for re-determination of the value of the taxable service by extending the benefit of notification no. 12/2003-ST, 19/2003-ST & 01/2006-ST; and ii) The limitation of time bar does not apply except in the case of Contract pertaining to Chennai Petroleum Corporation Ltd. as held by the Member (Technical) based on the decision of the Hon'ble High Court of Gujarat in the case of Neminath Fabrics Pvt. Ltd. [2010 (4) TMI 631 - GUJARAT HIGH COURT] and the Larger Bench decision in the case of Usha Rectifier Corporation [2000 (4) TMI 117 - CEGAT, COURT NO. II, NEW DELHI]. OR i) Whether a works contract cannot be vivisected prior to 01/06/2007 and subjected to levy of service tax under "erection, installation and commissioning service" as held by Hon'ble Member (Judicial), based on the decision of the Tribunal in the case of Jyoti Ltd. vs. CCE, Vadodara [2007 (12) TMI 20 - CESTAT, AHMEDABAD], Indian Oil Tanking Ltd. [2009 (1) TMI 443 - CESTAT, MUMBAI] and of the apex Court in Govind Saran Ganga Saran vs. Commissioner of Service Tax – 1985 (60) STC 1 (SC); and (ii) The demand is time barred as held by the Hon'ble Member (Judicial).
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