TMI Blog2019 (4) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods as well as providing Service Tax will be liable to Service Tax only under the category of works contract service after its introduction with effect from 01/06/2007. The Apex Court has further held that such individual contract cannot be made liable for payment of Service Tax under any other Category prior to the introduction of Works Contract Service. In the present case, since it is a composite contract, it will be liable to payment of Service Tax only with effect from 01/06/2007 under the category of Works Contract Service . Since the demand in the present case is entirely prior to this date, the Service Tax taken is liable to be set aside in lying with the Apex Court s decision. Appeal allowed - decided in favor of appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sections of the Finance Act, 1944. This order is challenged by the appellant assessee before the Tribunal. 3. The appellant is represented by Shri N. K. Choudhary, Ld. Advocate and Revenue is represented by Shri S. S. Chattopadhyay, Ld. DR. 4. The ld. Advocate submitted that the appellant was not liable to pay any Service Tax on the said contract for the following reasons: (i) As per various clauses of the contract executed by the appellant with NTPC, the contract is in the nature of composite contract for construction of Chimney for the Super Thermal Power Station belonging to NTPC, (ii) Such a composite contract cannot be considered as contract simpliciter for construction service, part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. The appellant has executed certain construction work for NTPC in terms of the relevant contract. On perusal of the terms of the contract, we find that it is considered a contract for construction of Chimney for Super Thermal Power Plant. In the contract, clause 5.1.0 specifically mentions that the Sales Tax is to be paid on Works Contract basis. The Hon ble Supreme court in the case of Larson and Toubro (Supra) held that the composite contract involving supply of goods as well as providing Service Tax will be liable to Service Tax only under the category of works contract service after its introduction with effect from 01/06/2007. The Apex Court has further held that such individual contract cannot be made liable for payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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