TMI Blog2019 (3) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... ex Court has also categorically held in its finding that such composite services cannot be liable for service tax under any other category prior to the introduction of WCS - thus, there can be no levy of service tax for the period upto 31.05.2007. The perusal of the Show Cause Notice indicates that the demand for the service tax has been raised under the category of Construction of Residential Complex Services. In view of the Apex Court decision in the case of Larsen and Tubro the liability for service tax, if at all, can be raised only under the category of WCS. Appeal allowed - decided in favor of appellant. - Appeal No.ST/55171/2013-DB - Final Order No: 50289/2019 - Dated:- 18-2-2019 - Justice Shri Dilip Gupta, President And Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax made in the impugned order, the present appeal stands filed. 2. The case of the appellant is argued by Shri O P Agarwal, learned Consultant and Revenue is represented by Shri R K Manjhi. 3. Learned Consultant submitted that the demand for service tax made in the impugned order is not sustainable. The arguments advanced are summarised below; (i) He submitted that the appellant has executed Construction Services. The activities contracted by the appellant involve a composite service in which the appellant was required to supply material to be used in the provision of construction service. He cited the decision of Hon ble Supreme Court in case of Larsen and Tubro reported in [2015(39) ST (913)(SC)] and submitted that Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial to be used in the activity of construction. Consequently the activity is in the nature of composite service. 7. We have very carefully perused the decision of the Hon ble Supreme Court in case of Larsen and Turbo (supra). The Apex Court has held that composite services are to be classified only under the category of Works Contract Services with effect from the date of introduction of such service i.e. 1.06.2007. The Apex Court has also categorically held in its finding that such composite services cannot be liable for service tax under any other category prior to the introduction of WCS. In the light of the decisions of Apex Court, there can be no levy of service tax for the period upto 31.05.2007. 8. The perusal of the Show Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
