TMI Blog2017 (1) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015 (8) TMI 749 - SUPREME COURT] where it was held that works contract is a separate species of contract distinct from contracts for services simplicitor - It was concluded that there was no charge or machinery to levy and assess service tax on indivisible composite works contract as per Finance Act, 1994 prior to 01/06/2007. The issue needs to be re-examined by the Original Authority afresh. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant for the period 16/06/2005 to 31/03/2008 under the category of construction of complex service. He also imposed penalties under Section 76 and 78 of the Finance Act, 1994. 2. The learned Counsel for the appellant submitted that the appellant is registered with State VAT Authorities for providing works contract service. They have executed construction service in terms of composite works c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The learned AR reiterated the findings of the lower Authorities. He stated that the appellants did not execute contract directly with for the armed forces. They were only sub-contractors rendering services to the main contract. The exclusion from tax liability in respect of residential units meant for personal use has no application in the facts of the present case. 4. We have heard both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as connected case laws were not available with the Original Authority when he arrived at the decision in the impugned order, we set aside the impugned order and remand the case back to the Original Authority for a decision afresh. Since, the matter is remanded on merit, the Original Authority also will examine the applicability of time bar keeping in view the development of case laws and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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