TMI Blog2023 (8) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... as works contractor and as per the tenor of the agreements, the appellant is paying State Tax on the supply part of the contract amount, in that circumstances, the correct classification of the services in question is Works Contract Services . During the impugned period, i.e. September 2003 to December 2007 and there is no proposal to demand Service Tax from the appellant under Works Contract Services . Particularly prior to 01.06.2007, the Works Contract Services was not a taxable services, therefore, as held by the Hon ble Apex Court in the case ofCOMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT] , it is held by the Hon ble Apex Court that prior to 01.06.2007, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th to South direction at stage-II area amounting to Rs.11,47,705/-. b) The second agreement was made on 10.02.2004 for the work of civil work for raising of Ash Dyke Lagoon-II amounting to Rs.1,37,84,625/-. c) The third agreement was made on 14.02.2005 for the work of supply of Ballast by Railway wagon and spreading at MGR track of KHSTPP amounting to Rs.31,73,600/-. d) The forth agreement was made on 22.02.2006 for the work of civil work for raising ash dyke Lagoon-II amounting to Rs.3,81,26,420/-. e) The fifth agreement was made on 03.07.2006 for the work of restoration of Embankment along Naria Nallah at Lagoon-II in ash dyke area amounting to Rs.27,11,919.52/-. f) The sixth agreement was made on 07.11.2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f registered as works contractor and as per the tenor of the agreements, the appellant is paying State Tax on the supply part of the contract amount, in that circumstances, the correct classification of the services in question is Works Contract Services . During the impugned period, i.e. September 2003 to December 2007 and there is no proposal to demand Service Tax from the appellant under Works Contract Services . Particularly prior to 01.06.2007, the Works Contract Services was not a taxable services, therefore, as held by the Hon ble Apex Court in the case of CCE C, Kerala v. Larsen Toubro Ltd. [2015 (39) STR 913 (SC)], it is held by the Hon ble Apex Court that prior to 01.06.2007, the Works Contract Services was not into the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
