TMI Blog2018 (12) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... atosh Majumder,Addl.Advocate General., Ms. Nilanjana Banerjee Pal, Advocate For the Respondent : Mr. K.K. Maiti, Advocate. ORDER DEBANGSU BASAK, J.:- The petitioners have assailed a show-cause-cum-demand notice dated September 7, 2009 in the writ petition. It has assailed the consequent order in original dated February 6, 2012 in the interim application. Learned Additional Advocate General appearing for the petitioner has questioned the assumption of jurisdiction to issue the impugned show-cause-cum-demand notice. He has submitted that, the impugned show-cause-cum-demand notice is without jurisdiction in as much as, Service Tax is not payable in respect of a composite contract. According to him, a composite works con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1996 (81) Excise Law Times page 7 (SC) (Assistant Commissioner of Sales Tax, Kerala v. P. Kesavan Co.) , 1988 (38) Excise Law Times page 583 (Cal.) (Stores Supply (India) Agency v. Asstt. Collector of Customs) , All India Report 1964 Supreme Court page 1419 (Thansing Nathmal Ors. v. A. Mazid, Superintendent of Taxes) , 1996 Volume 6 Supreme Court Cases page 584 (Haryana Urban Development Authority Anr. v. Ruchira Ceramics Anr.) , 2016 Volume 340 Excise Law Times page 133 (Sova Solar Ltd. v. Commissioner of Customs, Central Excise Service Tax, Durgapur) , 2014 Volume 1 Supreme Court Cases page 603 (Commissioner of Income Tax Ors. v. Chhabil Dass Agarwal) . He has drawn the attention of the Court to the reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance Act, 2007 has been considered in Larsen Toubro Ltd. (supra) . It has held that, a works contract is a separate species of contract distinct from contracts for services simplicitor recognised by the world of commerce and the law as such, and has to be taxed separately as such . It has also held that, there are three components of the tax law each of which must be satisfied for a person to be liable to pay tax. The tax law must identify the subject of the tax, the person who is liable to pay tax and the rate at which the tax is to be paid. If there is any ambiguity regarding any of those three ingredients in a taxation statute, then there is no tax in law. Larsen Toubro Ltd. (supra) has considered the applicability of Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Although learned Advocate for the respondent has contended that, there are classification disputes, in my view, such contention is fallacious. The issue in the present proceedings is whether, the authorities were correct in assuming jurisdiction on the basis of the four works contracts entered into by the petitioner between the period September 10, 2004 to June 15, 2005. The authorities ought to have understood the ratio of Larsen Toubro Ltd. (supra) in its correct perspective and applied such ratio to the facts obtaining in the present case. In the facts of the present case, none of the four works contract entered into by the petitioner between the period September 10, 2004 to June 15, 2005 being exigible to Service Tax on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
