TMI Blog2024 (5) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... NAI] would be squarely applicable. The said decision has been followed by the Tribunal in the case of M/S. JAIN HOUSING CONSTRUCTION LIMITED VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [ 2023 (2) TMI 1044 - CESTAT CHENNAI] and was upheld by the Hon ble Apex Court in THE COMMISSIONER OF SERVICE TAX VERSUS M/S. JAIN HOUSING AND CONSTRUCTION LTD. [ 2023 (9) TMI 816 - SC ORDER] , by dismissing the Department appeal. The demand cannot sustain and requires to be set aside - appeal allowed. - HON BLE MS. SULEKHA BEEVI C. S. , MEMBER ( JUDICIAL ) And HON BLE MR. VASA SESHAGIRI RAO , MEMBER ( TECHNICAL ) For the Appellant : Shri G. Natarajan , Advocate For the Respondent : Shri N. Satyanarayanan , Authorised Representative ORDER Order :- Per Ms. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed out that in Paragraph 2, the rates of the contract are specified wherein it has been clearly stated that the works include supply of materials as well as rendition of services. 2.2 It is submitted that as per the decision of the Hon ble Apex Court in the case of Commissioner of Central Excise Vs. Larsen and Toubro Ltd. [2015 (39) STR 913 (SC)] it was held that composite contracts cannot be subject to levy of service tax prior to 01.06.2007 and also held that the construction services till the period of 01.06.2007 would fall under service simplicitor only. The said decision was applied by the Tribunal in the case of Real Value Promoters Pvt. Ltd. Vs. Commissioner of Central Excise [2018-TIOL-2867-CESTAT] wherein it was held that composite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Power Corporation of India Limited for the work of Construction of Living Shelters and Toilets Bathrooms for Air Defence Personnel at KKNPP site for the items of work shown in the schedule of quantities and rates covered by the tender for a total cost of Rs.6333735.00 (Rupees Sixty Three Lakhs Thirty Three Thousand Seven Hundred and Thirty Five only). 2. RATES: The rates quoted by you as given in Annexure I‟ (Schedule of quantities and rates) are for complete items of work including supply of all materials (unless otherwise specified), consumables, all temporary arrangements, all labours, all taxes including service tax and levies applicable form time to time and incidental charges and as per terms, conditions and specifications ment ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
