TMI Blog2017 (1) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... y service other than commercial or industrial construction service' - there is no scope for vivisection to isolate the service component of the contract. Appeal allowed - decided in favor of appellant. - ST/00284/2008 And ST/00283/2010 - 42037-42038/2016 - Dated:- 14-7-2016 - Shri P.K. Choudhary, Judicial Member And Shri C.J. Mathew, Technical Member For the Appellant - S/Shri Rajesh Chandra Kumar and N. Anand, Adv/s. For the Respondent - Shri B. Balamurugan, AC (AR) Per: C.J. Mathew: The cavil of M/s URC Construction Pvt. Ltd., against order-in-original no. 07/2008-(Commr.), dated 7 th September 2008 and no 01/2000 (Commr.), dated 26 th February 2010 both of Commissioner of Customs, Salem relates to the respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f taxation under finance Act, 1994. However, the other demands were confirmed. 4. The primary content of Learned Counsel for the appellant is that the decision of the Hon ble Supreme Court in Commissioner of Central Excise and Customs, Kerala v. Larsen Toubro ltd [2015 (39) STR 913 (SC)] has settled the law to the effect that composite contracts involving services and goods covered under four categories i.e. erection, commissioning and installation', 'construction of building for commerce and industry , construction of residential complex' and 'turnkey projects', under section 65(105)(zzzza) are liable to tax only with effect from 1 st June 2007. It is also contended that, at the adjudication stage, they had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... une 2007, the finding in the impugned order that 'having failed to establish with documentary evidence that there is a transfer of property of goods involved in the execution of the contract which was charged to tax on sale of goods. On this basic criterion, having not been fulfilled, applicability to tax of Works Contract Service involves a remote question. Their contention is, therefore, superfluous being devoid of any substance of law and, therefore, fails be ore the altar of law . was relied upon by the Learned Authorised Representative to reiterate that the adjudicating authority had no means of ascertaining that these were composite contracts. 7. Having heard both sides on this limited issue, we are of the opinion that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 65(105) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
