TMI Blog2017 (11) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... re to be examined. The claim of the appellant that they have discharged more than the required tax on these services even if the claim of the department is taken into consideration for treating the contracts as a whole, requires re-examination - appeal allowed by way of remand. - ST/46/2011, ST/22/2012, ST/41066/2013, ST/40506/2016 - Final Order No.42955-42958/2017 - Dated:- 17-11-2017 - Ms. Sulekha Beevi C.S. Member ( Judicial ) And Shri B. Ravichandran, Member ( Technical ) Shri G. Natarajan, Advocate For the Appellant Shri K. Veerabhadra Reddy, JC (AR) For the Respondent ORDER Per B. Ravichandran These four appeals are on common dispute regarding correct service tax liability of the appellant. 2. The bri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing for the appellant mainly submitted on the following lines : (a) The appellants examining the contracts discharged service tax liability as per their understanding. Wherever they could identify the construction activity separately, they discharged tax under construction service after abatement. For erection, commissioning they have discharged tax on full gross value without any concession. (b) The position regarding composite works contract with reference to service tax liability has been settled by the Hon'ble Supreme Court in the case of CCE CC Kerala Vs Larsen Toubro Ltd. - 2015 (39) STR 913 (SC). It is now well settled position that no composite services contract involving supply of materials can be subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion service or for composition under works contract service, it is submitted that they are not eligible for either of them. When the contract is composite, abatement cannot be allowed for construction service when cenvat credit is availed on input services. Similarly, the composition rate for works contract is applicable only when due option as per Rule 3 of 2007 Rules is exercised by the appellant in respect of each contract. Reliance was placed on the decision of Apex Court in the case of Nagarjuna Constn. Co. Ltd. Vs GOI - 2012 (28) STR 561 (SC). 5. We have heard both sides and perused the appeal records. Admittedly, the dispute in the present appeals relates to the on-going contracts, at the time of introduction of new tax entry a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant themselves had followed the different classification apparently on the basis of separate agreements though for overall same power project. In such case, when the agreements are identified and separately executed, the question of their classification under 'composite works contract service' has to be examined with the basic documents to ascertain whether or not any supply of materials are involved. 8. Combined with the above question, is the quantification of liability of the appellant. In case, the contracts now under dispute are to be held as works contract, then liability will arise only from 1.6.2007. The next point will be whether or not the appellant shall be eligible for composition scheme for such works contract. We h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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