TMI BlogRepresentation by Jaiprakash Associates Limited, Noida, in terms of Judgement dated 14.02.2011 in W.P. No. 7705 of 2008 - Works Contract service in respect of construction of Dams, Tunnels, Road, Bridges etcX X X X Extracts X X X X X X X X Extracts X X X X ..... tral Board of Excise Customs) **** New Delhi, the May 2011 To Chief Commissioners of Central Excise Customs (All) Chief Commissioners of Central Excise (All) Director General of Central Excise Intelligence Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rguing that the service provided by the sub contractors are in relation to the exempted works contract service and hence they deserve classification under WCS itself. 2. The matter has been examined. (i) Section 65A of the Finance Act, 1994 provides for classification of taxable services, which mentions that classification of taxable services shall be determined according to the terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 65 (105) of the Finance Act by their description. When a descriptive sub clause is available for classification, the service cannot be classified under another sub clause which is generic in nature. As such, the services that are being provided by the sub contractors of WCS providers are classifiable under the respective heads and not under WCS. (iii) Attention is also invited to CIRCULAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovision of taxable service by the sub-contractor. Services provided by sub-contractors are in the nature of input services. Service tax is, therefore, leviable on any taxable services provided, whether or not the services are provided by a person in his capacity as a sub-contractor and whether or not such services are used as input services. The fact that a given taxable service is intended for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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