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Avinash Sadashiv Juvekar Versus Commissioner of Central Excise

2015 (10) TMI 2158 - CESTAT MUMBAI

Works Contract – Liability of service tax prior to 1.06.2007 – Appellant contends that execution of construction was undertaken under a works contract – Whether payments received after 01/06/2007 is in respect of continuing work contract or completed work contract? - Held That:- Service tax liability under works contract is leviable w.e.f. 01/06/2007 and the same cannot be vivisected into different services prior to 2007 – Decision made in case of Commissioner of Central Excise & Customs vs. Lar .....

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ated 23/06/2011 passed by the Commissioner of Central Excise (Appeals), Pune II. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the services rendered by the appellant for construction of residential complexes and commercial or industrial constructions during the period 2005-06 to 2008-09. It is the case of the Revenue that the service tax liability arise on the appellant under individual service i.e. commercial or ind .....

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terial in the construction activities and has paid works contract tax/VAT to the concerned State government authorities. We find that the appellant is not contesting the tax liability under the works contract post 01/06/2007. We find that the issue is now squarely covered by the judgment of the Honble Supreme Court in the case of Commissioner of Central Excise & Customs vs. Larsen &Toubro Ltd. 2015 (8) TMI 749 - SC wherein the Honble apex Court in para 24 and 29 clearly settled the l .....

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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 .....

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service tax on indivisible works contracts various exclusions are also made such as works contracts in respect of roads, airports, airways transport, bridges, tunnels, and dams. These infrastructure projects have been excluded and continue to be excluded presumably because they are conceived in the national interest. If learned counsel for the were right, each of these excluded works contracts could be taxed under the five sub-heads of Section 65(105) contained in the Finance Act, 1994. For exa .....

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