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TMI Blog2024 (11) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... sent case are that the appellant is engaged in providing taxable services under the category of 'Commercial or Industrial Construction Service' as defined under Section 65(25b) of Finance Act, 1994 which has been made taxable service under Section 65(105)(zzq) of the Act ibid. Construction Service has been brought under the network of service tax with effect from 10.09.2004 and prior to 16.06.2005, this service was defined under Section 65(25b) of the Act. 2.2 During the audit of the appellant it was noticed that M/s Haryana Tourism Corporation Limited (in short 'HTCL') Chandigarh had allotted contracts for construction, repairing up-gradation, development, renovation etc of their various Tourist complexes/ places situated at various place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 which is a government undertaking. He further submits that the services rendered by the appellant were 'works contract services' as defined under Section 65(105)(zzzza) of the Finance Act, 1994. He further submits that construction services rendered by the appellant comprising of transfer of material and rendition of services i.e. such services were composite in nature and as per the judgment of Hon'ble Apex Court in the case of Commr of CE vs. Larsen & Toubro Ltd - 2015 (39) STR 913 (SC), the 'works contract service' has been held to be taxable with effect from 01.06.2007. 4.3 The learned Counsel further submits that issue is no more res integra and has been held by various benches of the Tribunal that if the service rendered by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd has observed as under: "16. After considering the submissions of both the parties and perusal of material on record and the decisions relied upon by the appellant cited (supra), we find that the Hon'ble Apex court in the case of CCE vs. Larsen & Toubro Limited cited (supra) has settled the issue relating to works contract service which includes supply of material and labour for consideration and the same is taxable only from 01.06.2007. 17. Further, we find that even for the period after 01.006.2007, various decisions of the Tribunal have consistently held that the composite contract or works contract service even after 01.06.2007 cannot be taxed under Construction of Complex Service under Section 65 (105) (zzh) read with Section 65 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justified and substantial question of law has to be answered against the revenue". 19. Further, we find that in the case of Prime Developers Limited vs. CCE [2018-TIOL-2867-CESTAT-MAD.], the Division Bench of Chennai Tribunal in identical circumstances has held as under:- "In the light of the discussions, findings and conclusions above and in particular, relying on the ratios of the case laws cited supra, we hold as under:- a. 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 construction of complex service in the light of the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract Service' and has also held that the extended period of limitation is not invokable and allowed the appeal of the appellant with consequential relief, if any, as per law. 21. By following the ratio of the above cited decisions, we are of the considered opinion that the impugned orders in the above noted cases are set-aside and the appeals are allowed with consequential relief, if any, as per law." 8. By following the ratio of the above said decision on identical issue, we are of the considered opinion that the impugned order is not sustainable in law and is liable to be set aside and we do so by allowing the appeal of the appellant with consequential relief, if any, as per law. (Operative part of the order pronounced in the open c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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