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2017 (12) TMI 170 - CESTAT NEW DELHIClassification of services - works contract service - erection commissioning or installation, commercial or industrial construction service and construction of complex service - valuation - Held that: - there is an element of lack of clarity in various issues dealt with in the impugned orders. First of all, there is a dispute regarding quantification of taxable value itself. The Revenue proceeded to consider income figures in Profit and Loss Account - the same is not supported by legal provisions. The taxable value in terms of Section 67 of the Finance Act has to be arrived at based on clear documentary evidence. No doubt, such documentary evidences are to be submitted by the appellants as a provider of service. They are obliged by law to provide such data. Composite services or not? - Held that: - the impugned orders suffer from various infirmities attributable to factual appreciation and quantification. The tax liability of composite works contract is to be determined in line with the decision of Hon’ble Supreme Court in Larsen & Toubro Limited [2015 (8) TMI 749 - SUPREME COURT]. The tax liability on such contract will arise only with effect from 01.06.2007. The quantification on taxable value should be based on the actual receipts of consideration by the appellant. There can be no levy of service tax on composite works contract for the period prior to 01.06.2007. The impugned orders cannot be sustained in the present form - matter is remanded back to the original authority for a combined decision of all the notices which were considered and decided in the impugned orders - appeal allowed by way of remand.
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