TMI Blog2021 (12) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... t Service under Section 65 (105) (zzzza) - the demand of service tax under Commercial or Industrial Construction Services cannot sustain for contracts which are composite in nature and involve both supply of material and rendering of service. Time Limitation - HELD THAT:- The department has not put forward any evidence to establish any positive act of willful suppression or mis-statement against the appellant. Further, the issue is interpretational in nature, and was under litigation during the disputed period. The question as to whether service tax is leviable on Work Contract Services was under litigation and travelled up to Supreme Court which was settled by the decision rendered in COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Balaji Medical and Diagnostic Research Centre in New Delhi. The Appellant had not discharged the service tax for the reason that the said building was not constructed for commercial purpose. Further, the demand is raised in show-cause notice under Commercial or Industrial Construction Services whereas, the construction services provided by the appellant included both goods and materials; being composite contracts, the demand under Commercial or Industrial Construction Services cannot sustain. The service provided being in the nature of works contract service as it includes the supply of material as well as rendering of services, the demand confirmed under Commercial or Industrial Construction Services is against the provisions of law. She a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction Services can sustain for construction services on composite contract involving both supply of material and rendering of service was analysed by the Tribunal in the case of India Guniting Corporation vs. Commr. Of Central Tax, 2021 (52) G.S.T.L. 174(Tri.-Del.). The Tribunal observed as under:- 20. In M/s. Choudhary Stone Crushing Company v. Commissioner of Central Excise and Service Tax, Jaipur-II [2019(3) TI 38-CESTAT, New Delhi], the Tribunal observed as under:- 8. For period commencing on 1-6-2007, the composite services would be liable for classification under Works Contract Service only. But we note that Show Cause Notice has proposed the demand for service tax under the category of Commercial and Industrial Construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -MAD similar issue was analysed wherein the Tribunal held that after 01.06.2007 for services rendered in the nature of composite indivisible contracts, the levy of service tax has to be under Works Contract Service under Section 65 (105) (zzzza). The Tribunal in the case of Real Value Promoters (Supra) discussed as under:- In the light of the discussions, findings and conclusions above and in particular, relying on the ratios of the case cited supra, we hold as under:- a. The services provided by the appellant in respect of the projects executed by them for the period prior to 1.6.2007 being in the nature of composite works contract cannot be brought within the fold of commercial or industrial construction service or construction of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osite in nature and involve both supply of material and rendering of service. Accordingly, we hold that the demand cannot sustain on merits. 9. The Learned Counsel has put forward arguments on limitation also. It is submitted by her that the show-cause notice was issued on 02.03.2012 for the period 2008-09 to 2010-11. The department has not put forward any evidence to establish any positive act of willful suppression or mis-statement against the appellant. Further, the issue is interpretational in nature, and was under litigation during the disputed period. The question as to whether service tax is leviable on Work Contract Services was under litigation and travelled up to Supreme Court which was settled by the decision rendered in CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
