TMI Blog2023 (3) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... FIELD SHELTERS P. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX, COIMBATORE [ 2018 (10) TMI 1280 - CESTAT CHENNAI] where it was held that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant M/s.Sakthi Constructions India Pvt. Ltd. is rendering taxable service falling under the category of Construction of Residential Complex Service . Upon investigation, it was found that they had not discharged service tax on the entire consideration received by them for the period June 2005 to September 2006. Show cause notice was issued to the appellant proposing to demand the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were composite in nature which included both supply of materials and services. On such score, the decision of the Hon ble Apex Court in the case of CCE Cus. Kerala Vs Larsen Toubro Ltd. - 2015 (39) S.T.R 913 (SC) would apply. The decision of the Tribunal in the case of Springfield Shelters P. Ltd. Vs CCE ST - 2018 (10) TMI 1280-CESTAT CHENNAI was relied to argue that the Tribunal has follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posite contracts (involving both service and supply of goods) prior to 1.6.2007. This read together with the budget speech as above would lead to the strong conclusion that composite contracts were brought within the ambit of levy of service tax only with effect from 1.6.2007 by introduction of Section 65(105)(zzzza) i.e. Works Contract Services. As pointed out by the ld. counsels for appellants, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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