TMI Blog2023 (10) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is works contract service which came into service tax net w.e.f. 01.06.2007 as held by the Hon ble Apex Court in the case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT ], wherein the Hon ble Apex Court has observed Works contract were not chargeable to service tax prior to 1.6.2007. Further, the fact is noted that w.e.f. 01.06.2007 onwards also, no demand has been raised against the appellant under works contract service . In that circumstances, for the period post 01.06.2007 also, the appellant is not liable to pay service tax under the category of construction of commercial and residential services or construction of residential complex services. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Notification No.15/2004- ST dated 10.09.2004 and also they are entitled for the benefit of Notification No.12/2003-ST dated 20.06.2003, but the matter was adjudicated and the demand of service tax was confirmed to the extent of Rs.1,63,44,556/- along with interest and equivalent amount of penalty. 2.3 Against the said order, the appellant is before us. 3. Today, when the matte was called, the ld.Consultant appearing on behalf of the appellant, submits that the appellant was engaged in the activity of construction services and the services rendered by them wherein free supply of materials was given by the service recipient. The said free supply materials are not to be included in the assessable value as held by the Larger Bench of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) would refer only to service contracts simpliciter and not to composite works contracts. This is clear from the very language of Section 65(105) which defines taxable service as any service provided . All the services referred to in the said sub-clauses are service contracts simpliciter without any other element in them, such as for example, a service contract which is a commissioning and installation, or erection, commissioning and installation contract. Further, under Section 67, as has been pointed out above, the value of a taxable service is the gross amount charged by the service provider for such service rendered by him. This would unmistakably show that what is referred to in the charging provision is the taxation of service cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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