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TMI Blog2023 (5) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... d sub-clause (zzq) of clause (105) read with clause (25b) and sub-clause (zzzh) of clause (105) read with clause (30a) and (91a) of section 65 (as amended) or Chapter V of the Finance Act, 1994 at page no.9&11 of petition inasmuch as the levy of the service tax on the "works contract" per se as well as entry against Serial No. 7, 7(a), 10 and 10(a) of Notification No. 1/2006-ST, dated 01.03.2006 (as amended) at Page no. 14 of Petition by declaring the same are ultra vires the Constitution of India and section 64, 66 and 67 of the Finance Act, 1994 and against the constitutional scheme of the legislation for levying service tax in India; B) issue a Writ of certiorari/ mandamus or any other appropriate Writ / order / direction for quashing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption of 67% on account of the contracts being composite contracts. 4. The services relating to commercial and industrial construction were brought into the net of service tax, with effect from 10.09.2004, by introduction of Sub clause (zzq) under Sub-section (105) of Section 65 of the Act. The services relating to construction of complex were chargeable to service tax with effect from 16.06.2005, with the introduction of Sub clause (zzzh) of Section 65(105) of the Act. 5. The impugned order-in-original quantified the demand in respect of ten composite contracts. A tabular statement setting out the breakup of the demand raised in respect of the ten composite contracts as culled out from the impugned order-in-original dated 30.11.2012 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Project - construction of Cricket Stadium complex at Delhi (zzq) Commercial or Industrial Construction services 1,16,86,078/- Total Service Tax Demand Rs. 4,91,85,132/-" 6. Accordingly, the Adjudicating Authority confirmed the demand of service tax proposed under the show cause notice amounting to Rs.4,91,85,132/- under Sub-section (1) of Section 73 of the Act read with Section 95 of the Finance Act, 2004 and Section 140 of the Finance Act, 2007 along with cess and interest at applicable rates on the delayed payment; interest of Rs.4,856/- under section 75 of the Act, penalty of Rs.4,91,85,132/- under Section 78 of the Act, and penalty of Rs.10,000/- under Section 77 of the Act. 7. The question whether the composite contracts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the present cases. It will also be noticed that no attempt to remove the non-service elements from the composite works contracts has been made by any of the aforesaid sections by deducting from the gross value of the works contract the value of property in goods transferred in the execution of a works contract." xxx xxx xxx "41. We need only state that in view of our findings that the said Finance Act lays down no charge or machinery to levy and assess service tax on indivisible composite works contracts, such arrangement must fail. This is also for the simple reason that there is no subterfuge in entering into composite works contracts containing elements both of transfer of property in goods as well as labour and services. 42. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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