2017 (1) TMI 1363 - CESTAT CHENNAI

Works contract service - commercial or industrial construction service - construction executed is beyond the scope of taxation under FA, 1994 - Held that: - appellant are not providers of 'commercial or industrial construction service' but of ‘works contract service', no tax is liable on construction contracts executed prior to 1st June 2007.

Insofar as demand for subsequent period till 30th September 2008 is concerned, even as the services rendered by assessee are taxable for the period from 1st June 2007 to 30th September 2008 the narrow confines of the SCN do not permit confirmation of demand of tax on any service other than commercial or industrial construction service' - there is no scope for vivisection to isolate the service component of the contract.

Appeal allowed - decided in favor of appellant.