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TMI Blog2022 (9) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department Shri A.K. Batra, Chartered Accountant for the respondent ORDER This appeal has been filed by the Revenue assailing order-in-original dated 25.07.2015 [impugned order] passed by the Principal Commissioner of Service Tax, Delhi - III, whereby he dropped the proceedings in pursuance of the show cause notice dated 23.04.2013 against the respondent. 2. The facts of the case, in bri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 contracts known to trade and cannot be charged to service tax under any other head. He, therefore, dropped the entire proceedings. 4. Revenue's app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rks contract service ; (iv) The Commissioner has relied on the judgment of Supreme Court in Gannon Dunkerley & Co., which was passed on the question of leviability of sales tax and not determining if a service is a works contract. 5. We have considered the submissions in the appeal. 6. It is undisputed that the contracts which the respondent had entered into involved both rendering of services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 (39) S.T.R. 913 (S.C.)] Since the entire period in this case was prior to 01.07.2012, the services rendered by the respondent were not taxable. 7. The contention of the Revenue that even works contract should be clas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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