TMI Blog2023 (7) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... SUPREME COURT] . The appellants have entered into composite contract with M/s SIDCUL and therefore are works contracts classifiable under Section 65 (105) (zzzza). Therefore, the same are chargeable to service tax from 01.06.2007. Demand for the period January 2005 to 01.06.2007 requires to be set aside. For the period after 01.06.2007, the demand being raised and confirmed under Commercial or Industrial Construction Service cannot also be sustained as the demand was not raised under Works Contract Service. Consequentially, the entire demand goes. The entire demand is not sustainable, other submissions of the appellant on the issue of work being in the nature of public utilities and hence not chargeable to service tax; limitation and im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y has extended the benefit of cum-tax value; benefit on account of security advance and the benefit of Notification No.15/2004-ST dated 10.09.2004. 3. Shri Sudeep Singh Bhangoo, learned Counsel appearing on behalf of the appellants submits that the Adjudicating Authority has acknowledged the fact that in terms of the Contract, there is involvement of material in addition to the work carried out and that no material was supplied by M/s SIDCUL. He submits that the Contract entered in to by the applicant with M/s SIDCUL is indivisible Composite Works Contract as material was involved, the fact of which is not disputed by the Revenue. He submits that such contracts are chargeable to duty only with effect from 01.07.2007 as held by the Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the case of the appellants is squarely covered by the judgment in the case of Larsen Tubro (supra). The appellants have entered into composite contract with M/s SIDCUL and therefore are works contracts classifiable under Section 65 (105) (zzzza). Therefore, the same are chargeable to service tax from 01.06.2007. Demand for the period January 2005 to 01.06.2007 requires to be set aside. For the period after 01.06.2007, the demand being raised and confirmed under Commercial or Industrial Construction Service cannot also be sustained as the demand was not raised under Works Contract Service. Consequentially, the entire demand goes. As we hold that the entire demand is not sustainable, other submissions of the appellant on the issue of wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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