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Sheth & Sura Engineering Pvt Ltd. Versus Union of India, The Customs Excise & Service Tax Appellate Tribunal, The Commissioner of Central Excise, The Assistant Commissioner of Customs & Central Excise

2017 (8) TMI 522 - BOMBAY HIGH COURT

Refund claim - works contract - Section 11B of the Central Excise Act, 1944 - Held that: - reliance placed in the case of Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others [2015 (8) TMI 749 - SUPREME COURT], where it was held that “works contract” cannot be vivisected into various components. It cannot be taxed under different Acts - The work contract service involved in the present case, the Erection, Commissioning and Installation, would not be leviable to servi .....

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tition is against the service tax authority. The Appellant has raised various issues around his rejection of Application for refund of service tax under Section 11B of the Central Excise Act, 1944 (The Excise Act). Now pressing for reliefs in view of the Supreme Court judgment in Commissioner of C. Ex & Cus., Kerala v. Larsen & Toubro Ltd. 2015 (39) S.T.R. 913 (S.C.) dealing with the related basic concepts of Works Contract - Indivisible works contracts and related principles. The relian .....

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expenses and profit as would be attributable in the works contract to the transfer of property in goods in such contract. This being the case, we feel that the learned counsel for the assessees are on firm ground when they state that the service tax charging section itself must lay down with specificity that the levy of service tax can only be on works contracts, and the measure of tax can only be on that portion of works contracts which contain a service element which is to be derived from the .....

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works contract, the service elements should be bifurcated, ascertained and then taxed. The finding that this has, in fact, been done by the Finance Act, 1994 Act is wholly incorrect as it ignores the second Gannon Dunkerly decision of this Court. Further, the finding that Section 67 of the Finance Act, which speaks of gross amount charged , only speaks of the gross amount charged for service provided and not the gross amount of the works contract as a whole from which various deductions have to .....

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