TMI Blog2022 (9) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with sales tax and, hence, should not apply to decide whether a service is a works contract service cannot be accepted. Whether it is a question of sales tax or service tax, the nature of the contract, i.e., whether it is for supply of goods or for rendering services or a combination of both does not change. Wherever there is a composite contract it is a works contract service. Such services can be classified only under the head of works contract service w.e.f. 01.07.2012 under section 65 (105) (zzzza) and were not taxable prior to this date as per the judgment of Supreme Court in Commissioner of Central Excise Customs, Kerala versus Larsen Toubro Ltd. [ 2015 (8) TMI 749 - SUPREME COURT ] Since the entire period in this case was pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficers that prior to obtaining registration the respondent was providing services such as, fabrication supply and erection of various electric poles providing street lighting, etc. during the period 2009-2010 to 2010-2011 which appeared to be classifiable under ECIS. The respondent contested the show cause notice on the ground that the services provided by it were composite work contracts involving both supply of goods and rendering services and, therefore, no service tax was chargeable, under ECIS. 3. The Commissioner passed the impugned order relying on the judgment of Supreme Court in Gannon Dunkerley Co. Ors. Versus State of Rajasthan 86 Ors. [(1993) 88 STC 204] and held that the composite works contract are a separate species of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t which, according to Gannon Dunkerley Co. is a subject species of contract. Revenue s objection that Gannon Dunkerley Co. judgment was rendered in a matter dealing with sales tax and, hence, should not apply to decide whether a service is a works contract service cannot be accepted. Whether it is a question of sales tax or service tax, the nature of the contract, i.e., whether it is for supply of goods or for rendering services or a combination of both does not change. Wherever there is a composite contract it is a works contract service. Such services can be classified only under the head of works contract service w.e.f. 01.07.2012 under section 65 (105) (zzzza) and were not taxable prior to this date as per the judgment of Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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