TMI Blog2018 (6) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... nto individual itemized contracts with the appellants or others for the work of construction, labour or material etc.; the value of such individual items are not mentioned in the agreements. Under these circumstances, it would be fair to consider such contracts as composite work contacts. Reliance placed in the case of CCE vs. Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT] wherein it was held that works contract services were taxable only from 1.6.2007. Appeal allowed - decided in favor of appellant. - ST/642/2008-DB - Final Order No. 20809 /2018 - Dated:- 13-6-2018 - Hon'ble Shri S.S Garg, Judicial Member And Hon'ble Shri P. Anjani Kumar, Technical Member Mr. Akash R. Naik, Advocate For the Appellant Mr. Paks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rendered prior to 15-6-2005 but amount was received later, the lower authorities have apportioned the amount correctly as per Board s circular F.No.B1/6/2005-TRU dated 27-7-2005. Hence, this appeal. 3. The appellants contended that levy of service tax prior to the amendment is illegal; taxable service being rendered prior to introduction date of payment does not matter; Rule 6 of Service Tax provides that no service tax shall be payable for the part of the whole of the value of services, which is attributable to services provided during the period when such services were not taxable; as per circular ST-56/5/2003 dated 2504-2003 date of billing is immaterial. The Order-in-Original gives a clear finding that (Para 26) the construction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc.; the value of such individual items are not mentioned in the agreements. Under these circumstances, it would be fair to consider such contracts as composite work contacts. Going by the ratio of Hon ble Supreme Court s decision in the case of CCE vs. Larsen Toubro 2015 (39) STR 913 (SC) wherein it was held that works contract services were taxable only from 1.6.2007. 6. We find that CBEC Circular No.108/02/2009 dated 29.1.2009 (issued from file No 137/12/ 2006 CX-4) has amply clarified in Para 3 as under: The matter has been examined by the Board. Generally, the initial agreement between promoters/builders/ developers and the ultimate owner is in the nature of ‟agreement to sell‟‟. Such a case, as per the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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